PARSIN CHEMICALS LIMITED PUNJAGUTTA HYDERABAD Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) These petitions filed under Section 482 of the Code of Criminal Procedure Code may be disposed of by a common order since the question involved requiring determination of this Court in all these petitions is one and the same.

(2.) Criminal Petition No. 5425 of 1999 is filed by the petitioners who are A-1 and A-2. Criminal Petition No. 5159 of 2000 is filed by A-3. Criminal Petition No. 5160 of 2000 is filed by A-4 and Criminal Petition No. 6132 of 2001 is filed by A-5 and A-6. The petitioners pray to quash the proceedings in C.C. No. 48 of 1998 on the file of the learned Special Judge for Economic Offences, Hyderabad. They are the accused in the said case.

(3.) The 1st respondent herein filed a complaint against the petitioners for the offence punishable under Section 9 of the Central Excise Act, 1944 (herein after referred to as 'the Act'). In the complaint, it is alleged that A-1 was a 100% export oriented unit engaged in the manufacture of Sodium Azide. It is registered with the Central Excise and Customs Department vide Registration No. 12/92. It is alleged that A-l did not have permission to clear their product Sodium Azide into Domestic Tariff Area (DTA). A-1 is represented by its Managing Director, the 2nd petitioner in Criminal Petition No. 5425 of 1999.