1988 (9) TMI 63 - HC - Central Excise

Summary

The High Court of Orissa at Cuttack dismissed the revision petition against the conviction of the petitioner under Sections 9(l)(b) and 9(l)(bb) of the Central Excises and Salt Act, 1944. The petitioner, the Managing Director of a firm, was found guilty of evading excise duty on goods supplied to business firms in Cuttack and Calcutta. The court upheld the lower courts' decision based on evidence of non-payment of excise duty and failure to produce necessary gate passes. The petitioner's plea of lack of awareness was rejected, and his responsibility as Managing Director was emphasized under Rule 225 of the Rules.