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TMI Blog1999 (8) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... ficers to conduct raid on the factory premises of M/s. Sri Ram Agencies, Madurai and other connected premises thereto, which included the residential as well as business premises. During the said searches, number of documents and materials were also recovered. In the course of such searches, Sri Madan Mohan Mohanty, and D. Thillairaj were also present in the respective places of search. M/s. Sri Ram Agencies are the manufacturers of brass sheets and circles. They registered themselves under the Central Excise Department only from August '98 onwards. Hence, summon under Section 14 of the Central Excise Act, 1944 was issued to Madan Mohan Mohanti for his appearance before the Superinten- dent of Central Excise, Anti-Evasion, Madurai on 6-1-19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vernment. The initiation of proceedings itself lacks jurisdiction and on this ground, the proceedings deserves to be quashed. Hence, these two petitions. 4.Learned Government Advocate also stated that Section 40 of the Central Excise Act has not been adhered to and as such, there is force in the contention of the petitioners. 5.Heard the learned Counsel for both sides. 6.These two petitions are filed by Joint Commissioner of Central Excise (Legal) and four accused in C.C. No. 352 of 1999 on the file of Judicial Magistrate Court No. II, Madurai, for quashing the proceedings pending against the four accused, in view of Section 40 of the Central Excises and Salt Act (Hereinafter referred to as 'The Act'). The officials of the Excise depa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 40 is mandatory and this has not been taken into consideration by the respondent before registration of the case. Unfortunately, after registration of the case, charge sheet has also been filed against the accused, who had discharged their official functions. In view of the bar under Section 40(2) of the Act, I am of the view that the proceedings itself lacks jurisdiction and on this ground itself, the proceedings is liable to be quashed. 9.For the reasons mentioned above, both petitions are allowed and the proceedings in C.C. 352 of 1999 on the file of learned Judicial Magistrate II, Madurai is liable to be quashed and, accordingly, it is quashed . Consequently, Crl. M. Ps. 5998 and 5999 of 1999 are closed. - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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