1994 (4) TMI 81

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..... 1988 and August 18, 1988 respectively. The complaint was lodged by the Assistant Collector, Central Excise Division, Amritsar against petitioners under Sections 9 9AA of the Central Excises and Salt Act, 1944 read with Rules 9(1), 52A, 53, 173F, 173G, 173Q and 286 of the Central Excise Rules, 1944. 2.Broadly, the allegations made in the complaint were that petitioners cleared the quantity of .....

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..... stified in arriving at the conclusion that the appellants have clandestinely removed the goods in question based upon the figures furnished to the Department of Industries." 4.Once the core allegations giving rise to the complaint and summoning order have been knocked out, no occasion, thus, arises to carry on with the prosecution of petitioners which has necessarily to result in acquittal. That .....

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