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TMI Blog2018 (1) TMI 1136X X X X Extracts X X X X X X X X Extracts X X X X ..... , wherein the Court can 958/2008, take cognizance of such provision. Even Section 14 of the Central Excise Act is tices with not a penal provision which only prescribes the procedure for summoning a witness - Section 14 of the Central Excise Act says that it is empowered to summon pliance of persons to give evidence and to produce document in the inquiry. Therefore, the long with alleged order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in part. - Crl. P. No. 4459/2017 - - - Dated:- 21-11-2017 - K. N. Phaneendra, J. For The Petitioners : Sri Nishit Kumar Shetty, Adv. Order]. Heard the learned counsel for the petitioners. Perused the records. 2. The learned counsel for the petitioners has strenuously argued before this Court that the cognizance taken against the accused persons 1 to 3 u/ s. 83 of the Finance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, it clearly says that it is not a penal provision, wherein the Court can 958/2008, take cognizance of such provision. Even Section 14 of the Central Excise Act is tices with not a penal provision which only prescribes the procedure for summoning a witin an in- ness. Section 14 of the Central Excise Act says that it is empowered to summon pliance of persons to give evidence and to produc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against the accused person. Therefore, it is just and necessary to quash such proceedings. Hence, I pass the following order : 5. The petition is disposed of. The order dated 21-4-2016 passed by the Principal Senior Civil Judge CJM, Mangaluru, in PC No. 16/2016 in taking cognizance under the above said provisions is hereby quashed. However, the matter is restored on to the file of the Trial ..... X X X X Extracts X X X X X X X X Extracts X X X X
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