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TMI Blog2012 (10) TMI 686X X X X Extracts X X X X X X X X Extracts X X X X ..... spondents No. 1, 2 and 3 were discharged for offence punishable under Section 9 of the Act - under no circumstance the court shall give more than one opportunity to the complainant to examine pre-charge evidence - trial Magistrate shall decide the complaint in accordance with law - record of the trial court be sent back immediately so as to reach before the date fixed - 156 of 2011 - - - Dated:- 27-9-2011 - Kuldip Singh, J. REPRESENTED BY : Shri Rajiv Jiwan, Senior Standing Counsel, for the Appellant. S/Shri Sanjay Dalmia and Vishal Mohan, Advocates, for the Respondent. [Order per : Kuldip Singh, J. (Oral)]. This revision is directed against the order dated 31-3-2011 passed by the learned Judicial Magistrate, 1st Class, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. The notification envisaged that the goods should be manufactured out of pulp containing not less than 50% by weight of pulp made from material other than bamboo, hardwood, soft wood, records or rags. The respondent No. 1 was manufacturing such paper out of imported wood pulp. Thus, the benefit of Notification No. 138/86-C.E., dated 1-3-1986 was wrongly availed by respondent No. 1. 4. The show cause notice was issued to respondent No. 1 on 6-4-1990, the respondent No. 1 assessee availed Central Excise Duty concession amount of Rs. 68,31,417.95 by concealing the fact of misusing the Notification No. 138/86-C.E. (as amended on 1-3-1986) and thus contravened Section 9, 9A of the Act. The respondents No. 2 and 3 being the Commercial Manager ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rosecution should be launched, in the investigation report for the purpose should be carefully prepared and signed by the Assistant Collector, endorsed by the Collector and forwarded to the Principal Collector for decision within one month of the adjudication of the case. The criminal complaint in a court of law should be filed only after the sanction of the jurisdictional Principal Collector. The sanction against the accused persons as provided in the circular has not been proved. 7. The learned Judicial Magistrate has also observed that as per CW-1 no record was recovered in his presence by seizure memo. The record was taken into possession in the presence of other witnesses who have not been examined. The complainant has not examined a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 the learned Magistrate accepted the request of the complainant that witnesses are not present because of general budget for financial year 2011-2012 and fixed the case on 23-3-2011 for pre-charge evidence being the last opportunity. On 23-3-2011 the cross-examination of one CW-1 was recorded and the evidence was closed as no other witness of the complainant was present. 10. The learned Magistrate has not considered that the witnesses sought to be examined by the complainant as per list were public servants and the allegations against the accused in the complaint were serious. The learned Magistrate has not considered for granting atleast one more opportunity to the complainant on payment of costs. The learned Judicial Magistrate in view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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