CENTRAL EXCISE DEPARTMENT Vs. DANFOSS INDIA LTD

JUDGEMENT

(1.) M/s. Danfoss (India) Ltd., Meerut Road, Ghaziabad, respondent no. 1 are manufacturers in Air Conditioning Machinery and Shri L. Lal, respondent no. 2 is their Material Manager. Air Conditioning Machinery is excisable under item No. 29-A, First Schedule of Central Excise Act, 1944. The Assistant Collector, Central Excise, Ghazibad checked the premises of M/s. Danfoss (India) Ltd., Meerut on 27-4-1973 and found the original copies of the gate pass no. 297, dated 25-4-1973 to gate pass no. 307, dated 26-4-1973, lying in the premises of the factory though the goods noted in those gate passes had been removed out of the factory on 25th and 26th April, 1973 and that was a breach of Rule 52-A of the Central Excise Rules. The Assistant Commissioner Excise detected that no entry in the Personal Ledger Account (P.L. A.) was made in respect of the gate pass nos. 304 to 307 issued on 26-4-1973 and this amounts to breach of Rule 9(1) and 173-F of the Central Excise Rules. A complaint was, therefore, filed against the respondent on 23rd October, 1973.

(2.) The prosecution examined Mathur Lal Chaudhary (P.W. 1), Ved Prakash Rastogi (P.W. 2) and closed the evidence. The accused examined K.V. Panicker (D.W. 1), R.C. Mathur (D.W. 2) in defence. The learned Magistrate on a consideration of the entire evidence on record arrived at the conclusion that no offence punishable under the Act or Rules has been established against the respondents beyond doubt though they appear to have committed a few minor irregularities. He has consequently acquitted them but after a warning for the minor irregularities. The complainant has preferred this appeal against the order of acquittal.

(3.) Rule 52.-A of the Central Excise Rules provides :