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2018 (1) TMI 1136

Head Note:
Cognizance taken against the accused persons - section 83 of the Finance Act, 1994 and Section 14 of the Central Excise Act, 1944 - Held that: - it is not a penal provision, wherein the Court can 958/2008, take cognizance of such provision. Even Section 14 of the Central Excise Act is tices with not a penal provision which only prescribes the procedure for summoning a witness - Section 14 of the Central Excise Act says that it is empowered to summon pliance of persons to give evidence and to produce document in the inquiry. Therefore, the long with alleged order of taking cognizance under the above said provisions is bad in law today. It is clearly a non-application of mind by the Judicial Officer before passing the impugned order. Further, the learned counsel has also submitted as noted above with regard to the jurisdiction, no order has been passed by the trial Court. Therefore, in my opinion, these two important aspects has to be considered by the trial Court. If the Court does not take cognizance of the offence, it cannot proceed with the case by summoning him.

The order dated 21-4-2016 passed by the Principal Senior Civil Judge & CJM, Mangaluru, in PC No. 16/2016 in taking cognizance under the above said provisions is hereby quashed. However, the matter is restored on to the file of the Trial Court to pass appropriate orders - appeal allowed in part.

 


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