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TMI Blog2012 (9) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... y as envisaged in Notification No. 25/84-C.E., - Held that:- Complainant examined, Superintendent of Central Excise Department - He admitted in cross-examination that he had not visited the factory premises with the preventive staff. He is also not aware who took the sample which was sent for chemical examination - there is no evidence on record to prove the charge against the accused persons for commission of offence punishable under the Act - Magistrate has not exercised jurisdiction properly in closing the evidence of the complainant - complainant was not given reasonable time to adduce evidence - order is not sustainable and is accordingly set aside - Criminal Revision No. 153 of 2011 - - - Dated:- 27-9-2011 - Kuldip Singh, J. RE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B.T.-70; (4) CRBT-60 resists the penetration of fats and oils. It appears that with such characteristics such varieties of paper attracted classification under heading No. 48.06 of the said schedule instead of heading No. 4805.90 and said varieties were not entitled to concessional rate of duty as envisaged in Notification No. 25/84-C.E., dated 1-3-1984 and 138/86-C.E., dated 1-3-1986. Show cause notice was issued to respondent No. 1-Company on 1-4-1991 and the case was decided vide order dated 27-12-1991 and duty of ₹ 4,63,75,089.28 was demanded from the party under Section 11A of the Act. S.S. Khaitan, being the Managing Director of the Company, Anil Khaitan, being the Director of the Company and N.K. Vasu, Deputy Manager of the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, observed that on the basis of these orders the accused persons cannot be convicted or acquitted. It has been observed that there is no evidence on record to prove the charge against the accused persons for commission of offence punishable under the Act. The learned Magistrate ultimately discharged the respondents vide order dated 31-3-2011. It has however been observed that since N.K. Vasu has been declared proclaimed offender, case file be revived as and when he is apprehended by the police or surrenders before the Court. 6. I have heard the learned counsel for the parties and have also gone through the record. It has been submitted by the learned counsel for the petitioner that the case was fixed in the court below on 28-1-2011 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or not. In view of seriousness of the allegations, the learned Magistrate has erred in closing the evidence of the complainant after giving the complainant only two opportunities of leading pre-charge evidence. In the facts and circumstances and the seriousness of the case the learned Magistrate has not exercised jurisdiction properly in closing the evidence of the complainant. 9. This apart, it has not been pointed out at the time of hearing that any sanction is required under the Act for prosecuting the accused before filing the complaint under the Act. The circular No. 15/90-CX.6, dated 9-8-1990 is the internal circular of the department and it refers what steps are to be taken before filing the complaint. The aforesaid circular canno ..... X X X X Extracts X X X X X X X X Extracts X X X X
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