1994 (4) TMI 81

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..... edure is to quash the complaint as also summoning order dated August 16, 1988 and August 18, 1988 respectively. The complaint was lodged by the Assistant Collector, Central Excise Division, Amritsar against petitioners under Sections 9 & 9AA of the Central Excises and Salt Act, 1944 read with Rules 9(1), 52A, 53, 173F, 173G, 173Q and 286 of the Central Excise Rules, 1944. 2.Broadly, the allegatio .....

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..... f the decisions cited (supra), we hold that the department was not justified in arriving at the conclusion that the appellants have clandestinely removed the goods in question based upon the figures furnished to the Department of Industries." 4.Once the core allegations giving rise to the complaint and summoning order have been knocked out, no occasion, thus, arises to carry on with the prosecuti .....

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