2021 (10) TMI 384

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....irumavalavan For Respondent : Mr.N.P.Kumar, Special Public Prosecutor ORDER The matter is heard through "Video Conference". This Criminal Revision Case has been preferred by the petitioners/Accused against the dismissal order dated 15.02.2017 passed by the learned Additional Chief Metropolitan Magistrate (E.O.II), Egmore, Chennai, in Crl.M.P.No.2158 of 2012 in C.C.No.118 of 2012. 2. The respo....

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....definition of "Manufacturer" as contained in Section 2(f) of the Central Excise Act, 1944, is not specified in relation to the goods specified in third Schedule involving packing and re-packing etc., and hence, the case of the revision petitioners/Accused is that they do not fall under the category 2(f) of the Central Excise Act, 1944. 4. Counter affidavit has been filed wherein, the nature of th....

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....the Court has to decide as to whether the revision petitioners/accused are 'Manufacturer' or 'Fabricator of the material' and further build up their case that the consequence thereof, the revision petitioners do not evade from payment of central exercise duty. 6. The point for determination, in trial is, whether there is evasion of central exercise duty or not?, 7. Both sides wer....

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....the records that the petition has been filed after chief examination of P.W.1 and marking of the above said documents and therefore, the learned Additional Chief Metropolitan Magistrate (E.O.II), Egmore, Chennai, has rightly observed that the premature case has to be determined by the prosecution, as to whether the petitioners herein are 'manufacturer' or 'fabricator' and according....