Radha Raman Gupta vs Asstt. Collector of Central Excise

V.K. Bali, J.—Prayer in this petition filed u/s 482 of the Code of Criminal Procedure is to quash the complaint as also summoning order dated August 16, 1988 and August 18, 1988 respectively. The complaint was lodged by the Assistant Collector, Central Excise Division, Amritsar against petitioners under Sections 9 & 9AA of the Central Excises and Salt Act, 1944 read with Rules 9(1), 52A, 53, 173F, 173G, 173Q and 286 of the Central Excise Rules, 1944.

Broadly, the allegations made in the complaint were that petitioners cleared the quantity of suppressed production of sodium silicate valued at Rs. 40,74,199.05. clandestinely thereby evading Central Excise duty to the tune of Rs. 6,11,129.87.

It is admitted position that the petitioners had gone in appeal before the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi, against the adjudicating order and on the basis of allegations, on which the complaint was lodged, it was held that the department was not justified in arriving at the conclusion that the appellants had clandestinely removed the goods in question. The operative part of the order dated January 25, 1993 passed by the Appellate Tribunal reads thus :-

"In the facts and circumstances of the case and taking into consideration the ratio of the decisions cited (supra), we hold that the department was not justified in arriving at the conclusion that the appellants have clandestinely removed the goods in question based upon the figures furnished to the Department of Industries."

Once the core allegations giving rise to the complaint and summoning order have been knocked out, no occasion, thus, arises to carry on with the prosecution of petitioners which has necessarily to result in acquittal. That in itself is enough to quash the complaint and summoning order, subject matter of present petition. Ordered accordingly.