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2012 (10) TMI 686 - HC - Central ExciseOffence - Benefit of concessional rate of duty – alleged that respondent No. 1 had wrongly availed all the benefit of concessional rate of duty in respect of paper classified under sub-heading 4805.90 in terms of Notification No. 138/86-C.E., dated 1-3-1986 as the goods were not manufactured out of specified raw material – Held that:- Complainant has not examined any independent witness - no person from the firms which supplied the waste and white paper to respondent No. 1 was examined - complainant has failed to prove the show cause notice was issued within prescribed time - respondents No. 1, 2 and 3 were discharged for offence punishable under Section 9 of the Act - under no circumstance the court shall give more than one opportunity to the complainant to examine pre-charge evidence - trial Magistrate shall decide the complaint in accordance with law - record of the trial court be sent back immediately so as to reach before the date fixed
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