VELVETTE INTERNATIONAL PHARMA PRODUCTS LTD Vs. DEPUTY COMMISSIONER OF CENTRAL EXCISE PROSECUTION UNIT

JUDGEMENT

(1.) THE petitioners filed the above criminal original petitions praying to call for the records, respectively, in EOCC Nos. 299, 297 and 298 of 2003 on the file of the Additional Chief Metropolitan Magistrate, Egmore, Chennai and to quash the same.

(2.) THE above criminal original petitions are filed to quash the complaint dated 16. 04. 2003 preferred by the Deputy Commissioner of Central Excise, Prosecution Unit against the petitioners.

(3.) THE complaint was preferred on the ground that the A1-Company was managed by A2 and A3 and that they have been found to have contravened Central Excise Rules as indicated in paragraph 18 of the complaint; that the complaint was filed in the year 1993-94 and the duty amount involved was said to be Rs. 29,80,530/-; that the amount of Central Excise Duty evaded by the petitioners/accused for the period from 1991-92 to 1993-94 was said to be Rs. 84,44,286/-; that along with the complaint, a memo of evidence was furnished detailing the materials that were based in order to substantiate the contentions in the complaint.