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2018 (7) TMI 1784 - HC - Central ExciseValidity of Private Complaint and prosecution proceedings - Clandestine removal of goods - Section 200 of the Code of Criminal Procedure - approval of Principal Collector/Principal Commissioner for launching any prosecution - it was alleged that the complaint was lodged without any authorization or any authority, the same is liable to be quashed. Held that:- A perusal of the entire complaint shows that the complaint was launched with approval / sanction and the said sanction/approval order given by the Chief Commissioner has been filed along with the complaint as document No.11. Therefore, the argument advanced by the learned counsel appearing for the petitioners that the prosecution has been launched without any approval/sanction from the concerned authority cannot be accepted - Whether the said sanction/approval is in accordance with Central Excise Act and Rules is a matter for trial, which cannot be decided in the instant petition filed under Section 482 of the Code of Criminal Procedure. Jurisdiction - contention of petitioners is that the complaint has been filed before the Additional Chief Metropolitan Magistrate, Egmore, Chennai, when the factory of the first respondent is located at Gummidipoondi - Held that:- This contention of the learned counsel for the petitioners cannot be accepted for the simple reason that the respondent/complainant had visited the registered office of the first accused company situated at New No.1, Old No.62, First Link Street, Raghavan Colony, Jaffarkhanpet, Chennai-83 and conducted a search on 24.02.1999 and also recovered certain incriminating documents, leading to issue of summons to the accused and also to launch a criminal complaint against them. Therefore, it cannot be said that the Additional Chief Metropolitan Magistrate, Egmore, Chennai does not have any jurisdiction to entertain the complaint. Petition dismissed - decided against petitioner.
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