(1.) This petition is filed by accused 1 and 2 in C.C. 72/88 before the special court for economic offence for quashing those proceedings initiated on a complaint filed by the respondent for offences punishable under Sections 9(1) (a), 9(1) (b) and 9(1) (bb) of the Central Excises and Salt Act. ('the Act' for short).
(2.) The respondent has filed a complaint in the lower court against M/s. Tonesta Electronics, which is a registered firm, represented by its managing partner, the second accused and A-3 and A-4 are the partners of the first accused firm for above offences. It is alleged that central excise duty is payable for the products manufactured and cleaned under T.I. 68 in respect of T. V. cabinets, that on inspection of the factory of the first accused revealed that the first accused was manufacturing T. V. cabinets and supplying the same to M/s. Relectronics Pvt. Ltd. without either obtaining a licence as required under Section 6, of the Act, that the accused had removed/cleared T. V. cabinets liable to payment of excise duty without making such payment and without issue of gate pass and that the accused had also not maintained daily stock account and current account with the collector of central excise.
(3.) The Magistrate has taken cognizance of the offences and has issued process to the accused persons including the present petitioners.