STATE OF MAHARASHTRA Vs. VIPUL DHRUVA

JUDGEMENT

(1.) THIS is State's appeal against the acquittal of the accused under Sections 454, 380 r/w 511 I. P. C. , by Order dated 30/4/2004 of the learned J. M. F. C. , Bicholim.

(2.) THE accused was the Manager of a factory owned by M/s. Arihant Distillery Pvt. Ltd. The factory of the said M/s. Arihant Distillery Pvt. Ltd. was sealed by the Superintendent of Excise on 30/6/2001, and, subsequently the Commissioner of Excise passed an Order dated 11/10/2001 under Section 38 of the Goa Excise Duty Act, 1964 (Act, for short ). The said Order of the Commissioner of Excise dated 11/10/2001 shows that the licensee i. e. the said M/s. Arihant Distillery Pvt. Ltd. had violated the conditions of the license and the bond and therefore in terms of Section 38 of the Act a penalty of Rs. 2,00,000/was imposed on the said licensee. A fine of Rs. 80,000/was also imposed on the licensee and the said licensee was required to pay the said fine within a period of 15 days. The license was cancelled with immediate effect. The machinery and the apparatus along with the finished goods and alcohol lying in the licensed premises were confiscated in terms of Section 37 of the said Act. It was also stipulated that in case the licensee failed to make the payment of penalty, fine and sums due to the Government within the stipulated time, the department was required to proceed in terms of Section 20 of the said Act for the recovery of the sums due to the Government. The Commissioner of Excise, came to the conclusion, as can be seen from the said Order, that duplicate brands of well known liquor were being manufactured of well known licensed manufacturers illegally, unauthorizedly, and clandestinely by the accused, the Manager cum working director and sold throughout Goa State thereby posing threat to health, besides evading excise duty. An appeal against the said Order is stated to be still pending.

(3.) THE Excise Inspector of Bicholim on or about 20/7/2002 filed a complaint to the Police Inspector, Bicholim Police Station alleging that on 19/7/2002 at about 3 p. m. while he had gone for routine checking near the location of the said M/s Arihant Distillery Pvt. Ltd. he had heard strong sounds coming from the said factory and on checking the premises he had found some persons inside the factory trying to remove one metallic tank and in the meantime the accused who claimed to be the factory Manager came to the spot and after recognizing him and other excise personnel ran away, and when he inquired from the labourers, he was told that they were engaged by the accused to shift the tank from the factory premises worth approximately Rs. 27,000/ -. In the said complaint he also stated that the factory in question was sealed by their Department on 30/6/2001 as the factory was involved in the manufacture of duplicate liquor. He also mentioned in the complaint that the license of the unit was cancelled and the factory premises were confiscated along with the liquor goods/alcohol in favour of the Government. He also stated that the management had filed an appeal against the said Order of the Commissioner of Excise, to the Chief Secretary, Panaji but the same was pending. He stated that the keys of sealing of bottling/blending and bonded warehouses were possessed by their Office and therefore the management of the unit or its agent could not enter or conduct any activity without the consent of the Excise Department.