TaxTMI 
TaxTMI 
1987 (8) TMI 107
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....s, along with the Company, M/s. Pressure Cookers and Appliances Ltd. are being proceeded against in a complaint filed under Section 9 of the Central Excises and Salt Act, 1944 (for brief, the Act) in the Court of Chief Judicial Magistrate, Jalandhar. They pray for the quashing of the said complaint and the proceedings taken therein so far. 2. It is urged on their behalf that the complaint, Annexu....
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.... themselves liable to punishment under Section 9 of the Central Excises and Salt Act, 1944." 3. But for this there is not even a whisper or a remote reference as to in what manner these petitioners were in any way concerned with the commission of the above noted offence. Their learned Counsel urges with some amount of vehemence that the very opening words of Section 9 of the Act, which are to the....
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....f these petitioners enjoyed the above noted status as is sought to be urged or were in any way concerned with the manufacture of goods which the company is stated to be producing. In the absence of any such allegation there cannot possibly be any conclusion other than the one that the complaint against the petitioners is not maintainable or they cannot be proceeded against for an offence under Sec....
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....ns regarding the visit of the Inspector to the shop of respondent No. 6 (Madan Lal) and that the sample taken by him, which was sent to the Public Analyst, was manufactured by Upper Ganges Sugar Mills, Daryaganj, Delhi, having its registered office at Calcutta and that the Public Analyst found the samples to be adulterated. There is no dispute regarding these facts. The only point on which the con....