1955 (9) TMI 1

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....minal Procedure, 1898, against the acquittal of the aforesaid Respondent (Accused) by the Court of the Sub-Magistrate, Bheemunipatnam, Visakhapatnam District in C.C. No. 2978 of 1953, on his file. 2.This appeal coming on for hearing on Tuesday the 27th day of September, 1955 upon persuing the petition of Appeal and the record of the evidence and proceedings before the Court of the Sub-Magistrat....

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....y 1953, when P.W. 1 inspected the godown of the respondent and checked the stock in the warehouse, he found only 114 packages of tobacco, whereas, as per the warehouse register there should be 355 packages in stock. The Sub-Magistrate considered the evidence of P.Ws. 1 and 2 and found that there was shortage of stock from the warehouse in question. On this finding, the question for consideration b....

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.... such offence be punishable with imprisonment, for a term which may extend to six months, or with fine which may extend to two thousand rupees, or with both". 5.The Sub-Magistrate held that the evasion complained of by the prosecution is the non-payment of duty and not the act of removal. Under the Rules framed under the Central Excise Rules, 1944, Rule 144 of Chapter VII provides that no goods....

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.... of the shortage in the warehouse. 6.In this case, the respondent gave a statement to the Deputy Superintendent in which he stated that he is not in a position to pay the amount of Rs. 12,656-4-0 due to the Government towards duty and that a sum of Rs. 14,656-4-0 which is made up of Rs. 12,656-4-0 duty and Rs. 2,000/- which is the amount of penalty, may be recovered by sale of the stock of toba....