2012 (9) TMI 450

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.... of the Central Excises and Salt Act, 1944 (for short 'Act') punishable under Rules 173Q and 209-A of the Central Excises and Salt Rules, 1944 (for short 'Rules') against the respondents and S.S. Khaitan, who has since died. The allegations in the complaint are that respondent No. 1-Company is engaged in the manufacture of paper falling under tariff item 48 of the Central Excise Tariff. During the period 1-3-1986 to 20-3-1990 the assessee company manufactured and cleared eight varieties of such papers for which classification was claimed by the respondents under sub-heading 4805.90 of Central Excise Tariff Act, 1985. 3. On 19-11-1989 the preventive staff of the Central Excise Collector, Chandigarh visited the factory premises of Ass....

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....u and he was declared proclaimed offender. 5. In the pre-charge evidence the complainant examined K.D. Gupta, Superintendent of Central Excise Department as CW-1. He has supported the prosecution case. He has also placed on record order-in-original No. 36-K/3 of 21/91 dated 27-12-1991 Ex.CW-1/A passed by Commissioner of Central Excise. He admitted in cross-examination that he had not visited the factory premises with the preventive staff. He is also not aware who took the sample which was sent for chemical examination. The learned Magistrate has held that CW-1 was not member of the raiding party nor samples were taken in his presence. It has also been observed that sanction of prosecution against the accused persons has not been pro....

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....present, the Court closed the evidence of the complainant and fixed the case on 28-3-2011 for consideration and on 28-3-2011 the learned Magistrate heard the parties on the charge and ultimately on 31-3-2011 the impugned order was passed. 7. The complainant along with complaint has filed list of witnesses 1 to 15 and list of documents which are on record. On 28-2-2011 the learned Magistrate accepted the request of the complainant that witnesses were not present because of general budget for financial year 2011-2012 and fixed the complaint on 23-3-2011 for pre-charge evidence being the last opportunity. On 23-3-2011 the cross-examination of one CW-1 was recorded and the evidence was closed as no other witness of the complainant was p....