9911796707
TMI Blog2001 (10) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... our witnesses were examined. One of the main contention put forward before the trial Court at the instance of the defence was that, the prosecution in this case has to be necessarily preceded by an approval by the Principal Collector of the Department and that prior approval by the Principal Collector is wanting in this case. The learned trial Judge accepted this defence and acquitted the accused. Mr. N.P. Kumar learned Counsel for the appellant would contend that Ex. P. 10 in this case is the prior approval from the Principal Collector and therefore the acquittal is bad in law. Learned Counsel appearing for the respondent would contend that the prosecution is fully aware about the mandatory requirement (though not statutorily but as a resu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e pleased to reopen the hearing of the case and to permit the additional prosecution witness Mr. Thomasrajan, Assistant Commissioner, Zonal Office in the office of the Chief Commissioner of Central Excise at Chennai to speak about the administrative approval order dated 3-5-95 granted in relation to this case and thus render justice." On this, the said application had come to be ordered and P.W. 4 had come to be examined. P.W. 3 in his evidence in cross would state as follows : "I do not know whether the Collector has given sanction order to prosecute the company." 3. In the context of the evidence of P.W. 3, there cannot be any doubt that prior approval of the Principal Collector is definitely required before the prosecution could be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Counsel for the appellant is that the file is available and it shows that prior approval had been granted. I perused the file. A note had been circulated to the hierarchy of officers, the last of which is to the Principal Collector. The sum and substance of the operative portion of the note is "to consider granting approval to prosecute the company." Therefore the note was circulated to the officers concerned, including the Principal Collector, to apply their mind and decide one way or the other. Under such circumstances, the application of mind of the Principal Collector can be exhibited in the note file, either by saying "Yes" or "No". In the original file, I do not find any such endorsement made by the Principal Collector before whom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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