Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2016 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (10) TMI 576 - HC - Central ExciseSanction for prosecuting the petitioner - evasion of excise duty - mis-declaration of goods - PVC rigid pipes - PVC Scrap - Held that: - there is no provision of law under which such sanction was mandatory. Complaint accompanied by an affidavit - the case of Mrs. Priyanka Srivastava and another vs. State of Uttar Pradesh and others [2015 (5) TMI 47 - SUPREME COURT OF INDIA] referred - Held that: - The said direction issued in the above said judgment was in the context of a complainant who had filed prior application under Sections 154(1) and 154(3) while filing a petition under Section 156(3) should be indicated by an affidavit and that without going through such procedure in the first instance to invoke the authority of the Magistrate under Section 156(3) would lead to an abrasion. However, it is found that Section 154(1) would be attracted in respect of cognizable offences and the question of any such steps being taken under Section 154 does not arise in the present case on hand as the complaint was filed under Section 200 of the Criminal Procedure Code. The offences alleged are non-cognizable as found from the provisions of the Central Excise Act, 1944 - the mandate as found in Srivastava's case would not apply. Petition dismissed - decided against petitioner.
|