2006 (3) TMI 645

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... -8-1992, an FIR was registered by Gurgaon Police, about theft of vehicles manufactured by Maruti Udyog Ltd. Investigation led to the recovery of several stolen vehicles. While police authorities charged several persons including the present appellant, Mr. Joginder Singh for the theft, Central Excise Department issued show cause notice to recover duty on the stolen cars as well as to penalise the p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... statement made before police, there is no evidence with the Central Excise authorities. 4. I have perused record and heard the learned DR also. 5. The finding of the Judicial Magistrate on the question of theft of motor vehicles is to be found in para 14 of the judgment. That para may be read : 14. The link evidence connecting these purchasers to the accused and further with the evidence th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ually failed to disclose the number of dispatched cars from the company, which could be precise evidence to connect the number of recovered cars to the allegation levelled by the complainant. But that also is totally missing on record. 6. Thus the finding is that the very fact of theft does not remain established. 5. As against this, the finding of the learned Commissioner is that Shri Jogind .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X