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2013 (7) TMI 714 - MADRAS HIGH COURTBail for an offence under section 9AA of the Excise Act – There were four accused, stating that the accused are charged for the offence of manufacture of biris and the removal of the same, illicitly, to the tune of Rs.15,50,88,000/- biris (inclusive of 86,400/- biris under seizure) and evasion of payment of central excise duty to the tune of Rs.5,76,726.15/- in contravention of Rule 9(1), 52-A, 53, 94 and 226 of the Central Excise Rules 1944 - The accused has filed discharge petition under Section 245 of Cr.P.C., to discharge them from the proceedings - Dismissed the said discharge petition - Against the dismissal of the said discharge petition, the third and fourth accused have filed the above revision. Held that:- As per the partnership deed registered on 01.06.1992, all the four accused have been listed as partners and have agreed to keep themselves actively engaged in conducting the business of the first accused company, as working partners. As such, admittedly, all the partners are actively taking into participation to manage the day to day affairs of the first accused company. The second accused is the Managing Partner, who has given statement that all the partners are engaged in business activity as working partners. Therefore, the prosecution case has been levelled against all the accused - The prosecution case is at a partly heard stage. Under the circumstances, this Court is not inclined to interfere with the impugned order passed by the learned Magistrate. However, the accused are entitled for speedy trial as per Article 21 of the Constitution. Therefore, this Court directs the learned Magistrate to dispose the case on merits on the topmost priority basis – Decided against the Assessee.
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