1988 (9) TMI 63

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..... the order dated 7-5-1983 passed 2(c) C.C. No. 651 of 1976 passed by the Additional Chief Judicial Magistrate-cum-Special Court, Cuttack, convicting the petitioner under Sections 9(l)(b) and 9(l)(bb) of the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act) and sentencing him on each of the counts to pay a fine of Rs. 200 in default, to undergo simple imprisonment for three mo .....

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..... e under the provisions of the Act and the Rules. 3. The plea of the accused-petitioner was that even if there was evasion of payment of excise duty, he was not aware of the same. 4. The evidence of P.Ws. 1, 4 and 6 discloses that the accused-petitioner's firm supplied the goods covered by the bills Exts. 2, 3 and 4, to M/s. Bharat Salt and Chemicals, Cuttack and M/s. Everest Glass Emporium, Ca .....

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..... 225 of the Rules clearly fixes the responsibility on the petitioner, who is the Managing Director of the firm, for the non-payment of excise duty payable under the bills Exts. 2,3 and 4. 6. No substantial point of law was raised by the learned counsel for the petitioner during the course of hearing. 7. In the result, I find no merit in the revision petition and the same is accordingly dismiss .....

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