1999 (8) TMI 94

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....d recorded, the four accused and other officers were directed by the Senior Officers to conduct raid on the factory premises of M/s. Sri Ram Agencies, Madurai and other connected premises thereto, which included the residential as well as business premises. During the said searches, number of documents and materials were also recovered. In the course of such searches, Sri Madan Mohan Mohanty, and D. Thillairaj were also present in the respective places of search. M/s. Sri Ram Agencies are the manufacturers of brass sheets and circles. They registered themselves under the Central Excise Department only from August '98 onwards. Hence, summon under Section 14 of the Central Excise Act, 1944 was issued to Madan Mohan Mohanti for his appearance ....

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....tice of one month either to the alleged offending officers or to the Central Government. The initiation of proceedings itself lacks jurisdiction and on this ground, the proceedings deserves to be quashed. Hence, these two petitions. 4.Learned Government Advocate also stated that Section 40 of the Central Excise Act has not been adhered to and as such, there is force in the contention of the petitioners. 5.Heard the learned Counsel for both sides. 6.These two petitions are filed by Joint Commissioner of Central Excise (Legal) and four accused in C.C. No. 352 of 1999 on the file of Judicial Magistrate Court No. II, Madurai, for quashing the proceedings pending against the four accused, in view of Section 40 of the Central Excises and....