1986 (3) TMI 80

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....ute Manufacturing Co. Ltd. and the second the Manager thereof - had removed 20 bales of Hessian without debiting the duty in the Personal Ledger Account but under cover of gate pass Nos. 375 and 376 and further that (2) on 5-5-1974 and 7-5-1974 they had manufactured 81 bales of jute manufactures and had stored the same in the factory without accountal in the statutory Books and Accounts and had th....

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....as such the order of conviction and sentence should be set aside. 3. Now it appears, as pointed out by the learned Advocate for the petitioners, that there is really no evidence on the second point of the charge viz. manufacture and storing 80 bales of jute manufactures without accounting for those in the statutory registers. This item of the charge though based on the allegation in the complai....

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....hough there was really any removal in this case under Rule 9 of the Central Excise Rules, 1944. It may be that it is under such circumstances that the aforementioned witness concluded his evidence before the learned Magistrate by saying that he also felt that there had been only a technical violation in this case. It further appears from the judgment of the learned Chief Judicial Magistrate that a....