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2016 (10) TMI 576 - KARNATAKA HIGH COURT

2016 (10) TMI 576 - KARNATAKA HIGH COURT - 2017 (346) E.L.T. 539 (Kar.) - Sanction 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 directio .....

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teps 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. - Criminal Petition No. 3411 of 2011 - Dated:- 20-9-2016 - Anand Byrareddy, J. For the Petitioner : Shri. Bipin Hegde and Shri. .....

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under Chapter Sub-heading 3917.00 of the Schedule to the said Act. It was found by the respondents that the finished goods namely the rigid PVC pipes were shown as 'PVC Scrap' in their books with an intention to avoid payment of excise duty. It is on verification and inspection that this mischief had come to light and accordingly proceedings had been initiated in C.C. No.186/2002. It transpires that the Magistrate had discharged the accused on the ground that there was no valid sanction .....

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