9911796707
TMI Blog2006 (6) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... ropolitan Magistrate, Visakhapatnam. 2. The Crime was registered alleging that the accused is the Proprietor of M/s. Commercial Plastics, Industrial Estate, Visakhapatnam. The said unit is a small scale industry registered with the Department of Industries, Government of A.P. for manufacturing the polythene and polystyrene film and bags including milk packets by using the inputs of LDPE and LLDP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se duty. The accused entered into two contracts with Visakha Co-operative Dairy and Godavari Co-operative Dairy during 1980 for the manufacture of polythene film meant for milk packets and the said contracts were renewed every year by means of work orders. Besides the above work of the Co-operative Dairies, the accused firm also manufactured certain other plastic goods. As per the Central Excise L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turnover did not exceed the exempted limits, he is not liable for prosecution. He further submitted that the Central Excise Department sought to collect Rs. 25,76,700/- towards excise duty for the years 1989-90 to 92-93. The Collector after enquiry held that the declarations filed by the petitioner were verified by the concerned Range Superintendent and returned to party assessee with remarks "ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 95. 4. The learned Counsel for the petitioner represented that against the order of the Collector, no Appeal has been preferred, therefore, the order of the Collector has become final. He further submitted that the present prosecution is only regarding the false declarations filed by the petitioner regarding the turnover of the business concerned. The Collector gave a detailed order holding that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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