9911796707
TMI Blog2007 (6) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... for an offence punishable under Sections 9(1)(a)(i), 9(1)(b)(i) and 9(1)(b)(b)(i) (four counts) of Central Excises and Salt Act, 1944 (hereinafter referred to as "the Act") for the violation of payment of excise duty to the goods manufactured and fabricated by the accused. Admittedly, the first accused is engaged in the fabrication of steel structural for BHEL, Trichy, Ashok Leyland, Welmen Incondacent India Limited, South India Carbonic Gas India Limited, S.F. India Limited, Industrial Engineerings India Private Limited alias Foundary Limited, Hack Prestige Heavich Easan Limited. The second accused is the Managing Partner of the first accused. On the basis of the authorisation issued by the Assistant Collector of Central Excise Department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctured by them and for the period from 8-1-1980 to 31-3-1980, the value of the goods manufactured by the accused comes to Rs. 5,48,891/04 and after considering the representation made by the accused, the excise tax to be paid by the accused was fixed as Rs. 13,180/01ps, but the accused without paying the above said Central Excise duty, they marketed the goods manufactured by them. 4b. P.W. 2, Thiru C. Hari Rao, the then Superintendent of the Central Excise Department during the relevant period would depose that he had issued a show cause notice dated 1-1-1985 to the accused under the Original of Ex P11.Ex P12 is the order of the departmental enquiry held by the Collector of Central Excise Department Thiru K.J. Raman. As per the said order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en Superintendent of the Central Excise Department during 1985 would depose that a show cause notice dated 1-1-1985 was issued by him to both the accused under the original of Ex P15. Ex P16 is the order of the Collector of Central Excise Department dated 24-10-1985 wherein he has levied Rs. 1,00,000/- towards Central Excise duty for the evasion of tax to the tune of Rs. 4,97,222/24ps. The said levy was imposed for the evasion of Central Excise duty by the accused for the year 1979 to 1983. 6. In C.C. No. 1682 of 1989, P.W. 1 Thiru A. Romond, the Superintendent of Central Excise Department (Preventive Unit) who had conducted a search on 6-9-1982 at 11.00. a.m., in the premises of the first accused along with his colleagues and in the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 1,00,000/- under Section 173(q) of the Act and that the evasion of the tax is relating to the period from 1979 to 1983. 7. In C.C. No. 1683 of 1989, P.W. 1 Thiru A. Romond, the Superintendent of Central Excise Department (Preventive Unit) would depose that the accused have manufactured steel goods to the value of more than Rs. 30 lakhs and from the records seized under Exs P2 to P5, it came to light that the accused have manufactured the goods with the help of raw materials supplied by BHEL, Trichy, Ashok Leyland, Welmen Incondacent India Limited, South India Carbonic Gas India Limited, S. F. India Limited, Industrial Engineerings India Private Limited alias Foundary Limited, Hack Prestige Heavich Easan Limited. As per Ex P6, P8 and P9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b)(ii) and Rule 173-B r/w Section 9(1)(bb)(ii), Rule 173C r/w Section 9(1)(bb)(ii),Rule 173-G r/w Section 9(1)(bb)(ii) and sentenced to imprisonment till the rising of the Court and also slapped a fine of Rs. 500/- under each count with default sentence in all the above said Calendar cases. Aggrieved by the findings of the learned trial Judge, the accused have preferred an appeal before the Court of Sessions, Chennai in C.A. Nos. 20 to 23 of 1992. The learned first appellate Judge, after meticulously scanning the evidence let in before the trial Court and also after due deliberation to the arguments advanced by the learned Special Public Prosecutor and the learned Counsel appearing for the appellants has held that there was no evidence let ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and fabricated by the accused comes under Tariff No. 68. Even according to the evidence of P.W. 1, the raw materials for the manufacture and fabrication of steel goods to the accused were supplied by various companies like BHEL, Trichy, Ashok Leyland, Welmen Incondacent India Limited, South India Carbonic Gas India Limited, S.F. India Limited, Industrial Engineerings India Private Limited alias Foundary Limited, Hack Prestige Heavich Easan Limited. The learned first appellate Judge has allowed the appeal only on the ground that as per Notification No. 119/75-C.E., dated 30-4-1975 issued by the Central Excise, Ministry of Finance, the accused are liable to be exempted from the Central Excise duty. 12. The learned Special Public Prosecut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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