R T PAPER BOARD LTD Vs. CENTRAL EXCISE

JUDGEMENT

(1.) In this petition under Section 482 Cr. P.C. the summoning order issued by the learned Metropolitan Magistrate has been questioned. According to the complainant the petitioner had issued cheques in the sum of Rs. 25 lakhs and Rs. 19 lakhs to the Central Excise Department which were dis-honoured, in March, 2004

(2.) In response to the notice under Section 138, the petitioner/respondent had on 17.02.04 contended that the sums were payable as security towards balance amount of demand by the Department on the specific understanding, in writing, that they would not be presented without the written consent of the drawer/petitioner. It was also stated that the petitioner's appeal by special leave against the assessment by the respondent was heard by the Supreme Court on 30.01.04 when the same was admitted and was directed to be placed for final hearing in March, 2004 On these grounds, the notice had resisted the petitioner's liability.

(3.) After hearing materials on record, the trial Court issued the summons and decided to proceed with the matter.