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M/s Panchamahal Plastics Pvt. Ltd., Sri. Laxman P Shenoy Versus The Deputy Commissioner of Central Excise

2016 (10) TMI 576 - KARNATAKA HIGH COURT

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 affidav .....

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o 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 Magistr .....

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and 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. - P .....

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Bhaskar, Advocates ORDER Heard the learned counsel for the petitioner. This petition is filed in the following circumstances. The complaint was filed against the petitioner under Section 200 of the Criminal Procedure Code for the offence punishable u .....

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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 .....

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e respondent before the Revisional Court. the Revisional Court in turn had allowed the revision petition and has remanded the matter to the Magistrate to proceed in accordance with law from the stage of framing of charges and it is that which is unde .....

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tion is not tenable. Secondly, it is contended that the complaint was not accompanied by an affidavit as indicated by the Supreme Court in the case of Mrs. Priyanka Srivastava and another vs. State of Uttar Pradesh and others reported in 2015 (6) SCC .....

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