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TMI Blog1990 (8) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... how cause notice dated 18-7-1977 was issued to the accused. The accused filed their reply and thereafter adjudication proceedings were held and the adjudication order was passed on 5-5-1980. According to the department, the accused did not file the prescribed D-3 declarations before the Central Excise Authorities within the stipulated time and they had also not made any entry in their statutory record in Form IV in respect of the consignment of the grey power loom fabrics received by them before 2-2-1977. Hence 373 Takas of the cloth measuring approximately 19,210.75 metres valued at Rs. 40,167.83 ps. were seized. It was the case of the department that the accused did not account for 293 Takas valued at Rs. 39,750/- which were received for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the complainant to show cause why compensation should not be paid to the accused for having filed a complaint against them without reasonable ground. 5. The petitioner-original complainant has, therefore, filed this Revision Application challenging the order passed by the learned Chief Metropolitan Magistrate, Ahmedabad. 6. Mr. B. B. Naik appeared on behalf of the petitioner and Mr. U. N. Joshi for M/s. Trivedi, Gupta and Dave appeared on behalf of the respondents and Mr. S. R. Divetia, learned Addl. Public Prosecutor appeared on behalf of the State. 7. Mr. B. B. Naik appearing on behalf of the petitioner submits that the whole judgment of the learned Chief Metropolitan Magistrate in discharging the accused was based on the jud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. It was also observed by the learned Chief Metropolitan Magistrate that it is only the recovery of this levy which has been validated by giving retrospective effect to the legislation, but nothing which was not an offence prior to the coming into force of the Amending Act has been made into an offence by the Amending Act. The learned Chief Metropolitan Magistrate also held that he was not inclined to agree with the submission that the prosecution is malicious, but he held that there was no reasonable ground for filing the complaint and, therefore, he also issued a notice to the complainant to show cause why compensation should not be paid to the accused. Thus, the learned Chief Metropolitan Magistrate, Ahmedabad, by the aforesaid order, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly different commodity with its own price structure, custom and other commercial incidents and that there was in that sense a 'manufacture' within the meaning of Sec. 2(f), even-as unlamented, is an eminently plausible view and is not shown to suffer from any fallacy. Indeed, on this the Referring Bench did not disagree or have any reservations either. It is to be noticed that if the amending law is valid, this aspect becomes academic." Thus, the Supreme Court rejected the aforesaid contention raised by the learned Counsel. Thus, according to the Supreme Court, 'grey fabric' after they undergo the various processes of bleaching, dyeing, sizing, printing, finishing, etc. emerges as a commercially different commodity with its own price stru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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