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Issues: Whether the Magistrate had jurisdiction to try the excise offences summarily under Section 260 of the Code of Criminal Procedure, 1973, and whether such proceedings were void under Section 461(m) of the Code of Criminal Procedure, 1973, with consequential power to order retrial under Section 386(c)(i) of the Code of Criminal Procedure, 1973.
Analysis: The offence was punishable with imprisonment extending to three years under Section 9(1)(ii) of the Central Excises and Salt Act, 1944. Summary trial under Section 260 of the Code of Criminal Procedure, 1973 is confined to offences not punishable with imprisonment for a term exceeding two years. As the Magistrate was not empowered to try the offence summarily, Section 461(m) of the Code rendered the proceedings void. In appeal against sentence, Section 386(c)(i) empowered the appellate court to reverse the finding and sentence and direct retrial by a competent court.
Conclusion: The summary trials were without jurisdiction and void. The conviction and sentence were set aside and the matters were directed to be retried in accordance with law.
Ratio Decidendi: Where a Magistrate not empowered under Section 260 of the Code of Criminal Procedure, 1973 tries an offence summarily, the proceedings are void under Section 461(m), and the appellate court may order retrial by a competent court under Section 386(c)(i).