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TMI Blog2017 (9) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... annot be deprived of opportunity to prove evasion which by itself is an offence. In this view of the matter, there was no justification for the High Court to quash the charge merely on the ground of Rule 56A having been omitted - appeal allowed. - Criminal Appeal No.1045 of 2017 - - - Dated:- 12-9-2017 - Mr. Adarsh Kumar Goel And Mr. Uday Umesh Lalit JJ. For the Appellant : Mr. Ranjit Kuma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise, Group II, Central Excise Collectorate, Hqrs. Jivabha Mension, Ahmedabad alleging commission of offence mentioned in the complaint. The trial Magistrate summoned the accused. On 20th May, 1994, Rule 56A was omitted by a notification. On that basis, the respondent filed an application for discharge. The application was rejected and charge was framed by the trial Magistrate vide ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will not be punishable. It was also observed that omission of the provision was not at par with repeal and Section 6 of the General Clauses Act, 1897 did not apply to repeal of a rule. Reliance was placed on Rayala Corporation (P) Ltd. versus Director of Enforcement, New Delhi (1969) 2 SCC 412 and Kohlapur Cane Sugar Works Ltd. versus Union of India (2000) 2SCC 536. Hence this appeal. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 643 . It was also submitted that retrospective amendment has been made to the Act by the Finance Act, 2001 making it clear that actions taken under a rule will not lapse even if the rule is omitted. The Explanation applied only to future action and not to continuing action. Reliance has been placed on a full Bench Judgment of the Allahabad High Court in Simholi Sugar Mills Ltd. versus Union of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a short point. The charge against the respondent is of evasion of duty. The ingredient of the offence is the evasion. The omission of a procedural rule for availing the credit cannot in any manner affect the said charge. The prosecution cannot be deprived of opportunity to prove evasion which by itself is an offence. In this view of the matter, there was no justification for the High Court to quas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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