PADEEP ALIAS ASHOK JAIN Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) THE Petitioner has challenged the order of issuance of process in Criminal Case No.127/S of 1990 pending in the Court of the Addl. Chief Metropolitan Magistrate, 32nd Court, Esplanade, Bombay. The complaint is filed in the year 1990 against the petitioner for offence under sections 9(1)(a), 9(1)(b), 9(1)(bb), 9(1)(bbb), 9(1)(c) of the Central Excise and Salt Act, 1944, now Central Excise Act, 1954, punishable under section 9(1)(i) of the said Act. The complaint is filed by the Collector of Central Excise and it is specifically alleged that the complaint is authorised to file the complaint. The facts in brief can be stated as below:

(2.) DURING the search conducted on 16.11.1984 by the officers of the Preventive Branch at the premises of 101, Pleasant Palace, 16 Narayan Dabholkar Marg, Bombay and three Honda Motor vehicles were found. They were registered with the R.T.O. under different numbers. During investigation, it was found that three vehicles were assembled by the petitioner Ashok Shanti Prasad Jain. In his statement recorded during investigation it was also revealed that the vehicles were assembled out of imported as well as indigenous components. The chasis were purchased by him in auction from M/s.Gandhi & Co., Government auctioneers. Its assessable value was to be determined. However, inspite of summons the petitioner did not come forward to explain position regarding the actual cost of production nor did he furnish any details to arrive at assessable value and therefore, reasonable assessable value was determined on the basis of price of similarly imported vehicles.

(3.) IN the adjudication proceedings the Collector of Central Excise passed order calling upon the petitioner to pay a fine of Rs.10,000/- per car. The value for the purpose of charging duty was determined at Rs.1,23,895/- and all the 15 cars were non-duty paid and therefore, penalties of Rs.50,000/- and Rs.1,00,000/- were imposed on him as detailed in the order.