1994 (9) TMI 356

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.... 1. The present petition has been filed under Section 482, Cr. PC for quashing of complaint dated 28.11.1992 as well as order of summoning of even date, pending before the Chief Judicial Magistrate, Faridabad. 2. In brief, the facts as set out in the petition are that petitioners are engaged in the manufacture of "Black Rose Kali Mehndi, Rose Herbal Shikakai Powder and Red Rose Henna Mehndi Po....

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....f Rs. 5 lacs attracted basic excise duty at the rate of 52 1/2 per cent ad valorem. 3. On 22.11.1990, a search was conducted at the premises of the petitioners, and on physical verification and necessary enquiries, the complainant found the petitioners to have violated the provisions of notification dated 5.5.1983. Two separate proceedings were initiated against the petitioners; one for imposit....

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....he Tribunal gives its decision, no cause of action has arisen to the Department to file complaint against the petitioners. In answer to the submissions made by counsel for the petitioners, counsel appearing for the respondents contended that petitioners have rightly been proceeded against under Section 9 of the 1944 Act, as the petitioner had not paid the duty in accordance with the Rules and the ....