TaxTMI 
TaxTMI 
1980 (8) TMI 198
X X X X Extracts X X X X
X X X X Extracts X X X X
....o. 614 of l977 is against the judgment in Criminal Case No. 760 of 1976; Criminal Appeal No. 715 of 1977 is against the judgment in Criminal Case No. 759 of 1976; Criminal Appeal No. 716 of 1977 is against the judgment in Criminal Case No. 757 of 1976 and Criminal Appeal No. 717 of 1977 is against the judgment in Criminal Case No. 758 of 1976. All the aforesaid criminal cases were instituted against respective accused person on a complaint filed by the Excise Department alleging that they had committed an offence under section 9(l)(bb) of the Central Excises and Salt Act, 1944, (hereinafter referred to as the Central Excise Act) read with Rule 151 of the Central Excise Rules, 1944 (hereinafter referred to as the Excise Rules) by avoiding th....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... to this legal position and submitted that the cases should be sent back for re-trial. 7. Section 9(1)(ii) of the Central Excise Act which provides the punishment for the alleged offence reads as under : "9. Offences and penalties. - (i) Whoever commits any of the following offences, namely:- (ii) in any other case, with imprisonment for a term which may extend to three years or with fine or with both. Thus it is clear that the punishment of imprisonment provided for the alleged offence is in excess of two years. 8. Section 260 of the Code so far as relevant reads as under : "260. Power to try summarily. -- (1) Notwithstanding anything contained in this Code - (a) any Chief Judicial Magistrate; (b) any Metropolitan Ma....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ng and sentence and acquit or discharge the accused or order him to be re-tried by a Court competent to try the offence. In view of my holding that the trial Court being not empowered to try the accused persons in respect of the alleged offence summarily and thus summary trials held by the trial Court are void, the proper course is to exercise the powers under section 386 of the Code, clause (c) (i) and send the cases for re-trial. 11. In the light of the foregoing discussion, I hold that the trials held in the aforesaid cases are void. I, therefore, set aside the impugned judgments of the trial Court as also the order of conviction and sentences recorded against the respondents by the trial Court and remand the case back to the trial....
X X X X Extracts X X X X
X X X X Extracts X X X X
....orded. The order sheet dated 28-2-1977 reads as under : (The order sheet referred to hereinabove is from Criminal Case No. 760 of 1976. Objections of the respondents as well as the reply of the prosecutions though referred to in the aforesaid order sheets are not on record, that is not sent to this Court). 14. It is true that there is no specific evidence that the plea of guilty was entered by the respondents as a result of bargaining but the circumstances narrated hereinabove do give that impression; irrespective of the fact whether there was a bargaining between the prosecution and the accused respondent, the trial Court was not justified in deviating from the legal procedure and trying the cases summarily. Even if the accused resp....