2006 (6) TMI 125

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....nst the petitioner in C.C. No. 117 of 1998 on the file of III Metropolitan Magistrate, Visakhapatnam. 2. The Crime was registered alleging that the accused is the Proprietor of M/s. Commercial Plastics, Industrial Estate, Visakhapatnam. The said unit is a small scale industry registered with the Department of Industries, Government of A.P. for manufacturing the polythene and polystyrene film an....

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....er over and above the exempted limit is liable for payment of excise duty. The accused entered into two contracts with Visakha Co-operative Dairy and Godavari Co-operative Dairy during 1980 for the manufacture of polythene film meant for milk packets and the said contracts were renewed every year by means of work orders. Besides the above work of the Co-operative Dairies, the accused firm also man....

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....terial fact regarding the annual turnover of the factory and as the turnover did not exceed the exempted limits, he is not liable for prosecution. He further submitted that the Central Excise Department sought to collect Rs. 25,76,700/- towards excise duty for the years 1989-90 to 92-93. The Collector after enquiry held that the declarations filed by the petitioner were verified by the concerned R....

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.... proceedings were dropped through the Order No. 3/95, dated 17-2-1995. 4. The learned Counsel for the petitioner represented that against the order of the Collector, no Appeal has been preferred, therefore, the order of the Collector has become final. He further submitted that the present prosecution is only regarding the false declarations filed by the petitioner regarding the turnover of the ....