1978 (3) TMI 103

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....d (bb) of the Central Excises and Salt Act. The respondent laid a complaint against petitioner who was the 4th accused in the trial court and three others of whom the first accused is the partnership firm and the second and third accused are partners of the firm. the petitioner is also being prosecuted as partner of the first accused firm. The Officers of the Central Excise, Preventive Group, Kolhapur, intercepted the lorry KIP 4563 while it was being driven along the Bangalore-Poona road on 2-9-1973. The lorry contained bundles of matches. Since the driver of the lorry could not produce the gate pass for the transport of the matches, the officers took the lorry to Kolhapur and examined it and found it to contain 843 bundles of Anil brand m....

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....A-4 removed 843 bundles of Anil brand matches along with 33 bundles of crackers to Kolhapur and despatched 157 bundles of Anil brand matches to Bhimarao Nana Chavan of GadhingLaj without payment of duty in contravention of the provisions of rule 9 of the Central Excise Rules and without the gate pass in contravention of the provisions of rule 52-A of the Central Excise Rules and thereby committed an offence punishable under Sec. 9 (b) (ii) of the Central Excises and Salt Act." It is now contended on behalf of the petitioner that the learned Magistrate should not have framed any such charges so far as the petitioner is concerned in view of the fact that at the time of the entering into the partnership he, the petitioner, was a minor and was....