9911796707
TMI Blog1998 (3) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excises and Salt Act, 1944 (for short, 'the Act') by the A.C.J.M. (Economic Offences), Indore. 2. Petitioner and his late father Shri Gunvantrai, at the relevant time, were partners of firm M/s. G.M. Jani, Kamptee Line, Rajnandgaon, dealing in manufacture of Ranvir Beedies, the Assistant Collector, Central Excise, Division Bhilai, filed a complaint against the petitioner, his late father ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As already stated above the accused-applicant at the relevant time was a partner of the firm which allegedly evaded payment of duty under the Act. Section 9AA of the Act deals with the offences by the Companies and reads thus : '9AA. Offences by companies. - (1) where an offence under this Act has been committed by a company, every person who at the time the offence was committed was in charge o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a partnership firm is a Company and every partner of such firm shall be deemed to be Director, who in a case where offence is committed by a company/firm shall, by virtue of sub-section (1), be liable to be proceeded against and punishable unless of course he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed should be called upon to answer, has been made up. In the instant case, the learned Magistrate on consideration of evidence recorded before charge was of the opinion that the evidence if unrebutted, would warrant conviction of the accused. The view taken by the Magistrate cannot be said to be unreasonable or unsupportable by evidence on record. I, therefore, decline interference and dismiss th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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