https://www.taxtmi.com/caselaws?id=45419 The court quashed criminal proceedings under Section 482 of the Code of Criminal Procedure due to non-compliance with Section 40 of the Central Excises and Salt Act. The case involved a raid on a manufacturer's premises, leading to the registration of a case without the required notice under Section 40(2) of the Act. The court emphasized the mandatory nature of the notice, ruling that its absence invalidated the proceedings and highlighted the importance of procedural compliance. Consequently, the court allowed the petitions and quashed the proceedings, emphasizing the lack of jurisdiction resulting from non-compliance with Section 40 of the Act. en-us Thu, 05 Aug 1999 00:00:00 +0530 Sat, 10 Jul 2010 13:44:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45419 The court quashed criminal proceedings under Section 482 of the Code of Criminal Procedure due to non-compliance with Section 40 of the Central Excises and Salt Act. The case involved a raid on a manufacturer's premises, leading to the registration of a case without the required notice under Section 40(2) of the Act. The court emphasized the mandatory nature of the notice, ruling that its absence invalidated the proceedings and highlighted the importance of procedural compliance. Consequently, the court allowed the petitions and quashed the proceedings, emphasizing the lack of jurisdiction resulting from non-compliance with Section 40 of the Act. Case-Laws Central Excise Thu, 05 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45419