S MAHESWARAN Vs. STATE

JUDGEMENT

(1.) The Joint Commissioner of Central Excise (Legal) and the four accused in C.C. No. 352 of 1999 on the file of learned Judicial Magistrate II, Madurai have filed these two petitions under Section 482 of the Code of Criminal Procedure, to quash the proceedings pending against these four accused.

(2.) The case in brief for the disposal of both the petitions is as follows :On 23-12-98 on the basis of intelligence gathered and recorded, the four accused and other officers were directed by the Senior Officers to conduct raid on the factory premises of M/s. Sri Ram Agencies, Madurai and other connected premises thereto, which included the residential as well as business premises. During the said searches, number of documents and materials were also recovered. In the course of such searches, Sri Madan Mohan Mohanti, and D. Thillairaj were also present in the respective places of search. M/s. Sri Ram Agencies are themanufacturers of brass sheets and circles. They registered themselves under the Central Excise Department only from August '98 onwards. Hence, summon under Section 14 of the Central Excise Act, 1944 was issued to Madan Mohan Mohanti for his appearance before the Superintendent of Central Excise, Anti-Evasion, Madurai on 6-1-99 for him to participate in the investigation. He appeared before the officer accompanied by One Ponnusamy, Melting Contractor of M/s. Sri Ram Agencies. Enquiries were made and Sri. Madan Mohan Mohanti gave voluntary statement, which was written by a Hindi translator of the Department and partially written by him in his own hand in Oriya. Shri A. Ponnusamy also gave a voluntary statement on the same day, which was written by an officer of the department, as deposed by him.

(3.) Shri A. Ponnusamy in Order to intimidate the investigating officers of the Excise Department, has chosen to give a false complaint of wrongful restraint and causing hurt to Shri Madan Mohan Mohanty after obtaining a medical certificate regarding some alleged assault which came to be registered by the respondent police in Crime No. 29 of 1999. This complaint is false and it has been filed with ulterior intention. They also caused a publication in the local Press about the alleged assault. The department people also submitted a representation addressed to the Commissioner of Police and other officials. M/s. Sri Ram Agencies is involved in a very serious offence of unauthorisedly manufacturing and clandestinely removing Excisable goods without payment of excise duty which works out to Rs. 18.48 lakhs. The prosecution has been launched in total disregard of the provisions of Section 40 of the Central Excise Act which calls for notice of one month either to the alleged offending officers or to the Central Government. The initiation of proceedings itself lacks jurisdiction and on this ground, the proceedings deserves to be quashed. Hence, these two petitions.