2014 (6) TMI 984

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....cial Magistrate, Thane, against the present applicant and two others which was registered as Case No. 568/CW/1982. The complainant had alleged that the accused have committed the offence punishable under Section 9(1)(b), 9(1)(bb) and 9(1)(bbb) of the Central Excises and Salt Act, 1944 read with Rule 173 of the Central Excise Rules, 1944. The complainant, therefore, charged the accused (1) with having committed offences under Section 9(1)(b), 9(1)(bb), 9(1)(bbb) of the said Act read with Rule 173PP(1) and Rule 173PP(5) read with Rule 9(1), Rule 173PP(6) & (7) read with Rule 52A and Rule 173PP9(a) read with Rules 53 and 226 of the Central Excise Rules, 1944 which are punishable under Section 9(1)(ii) of the said Act, and prays that the nec....

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....prosecution. 7. It is the case of the complainant that on 8-5-1978, the officers of the Central Excise, Head Quarters Preventive Task Force No. 6 Thane found 27,28,237 pieces of Resistors valued at Rs. 6,97,500/- packed on cartons (Card Board Boxes) in truck No. DYL 3191 at Mulund Octroi Naka. The goods were packed in small boxes and cellophane packets. The challan which was found in the truck had described the goods as "Scraped Resistor Material". The goods were seized under a panchnama. Investigation was set in motion. In the course of investigation, it had transpired that the said resistors were not scrap material but of standard products. It further revealed that one T.N. Krishna Iyer had removed the said goods from the company ....

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....ement recorded in a judicial proceeding within the meaning of Sections 193 and 228 of the Indian Penal Code. 10. It is clear that the defence was based on the record of Asian Electronics Ltd. which was also arraigned as accused No. 1. 11. Since there was no progress in the trial of the case, the petitioner herein had filed Criminal Application No. 2896 of 1992 in this Hon'ble Court for quashing the said Criminal Case No. 568 of 1992. By an order dated 19-10-1992, this Hon'ble Court was pleased to issue Rule and grant interim stay to the trial. Hence, the trial was stayed. By a judgment and order dated 14-12-2005, Criminal Application No. 2896 of 1992 was dismissed. Hence, the stay was vacated. The petitioner had then approac....

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....h was evaded by the accused persons. Section 9(1)(bb) and (bbb) are as follows :- "9. Offences and penalties. - (1) Whoever commits any of the following offences, namely :- (bb) removes any excisable goods in contravention of any of the provisions of this Act or any rule made thereunder or in any way concerns himself with such removal; (bbb) acquires possession of, or in any way concerns himself in transporting, depositing, keeping, concealing, selling or purchasing, or in any other manner deals with any excisable goods which he knows or has reason to believe are liable to confiscation under this Act or any rule made thereunder;" It contemplates that in the case of an offence relating to any excisable goods, ....