MAHESH KUMAR Vs. UNION OF INDIA

JUDGEMENT

(1.) BY this petition under Section 482 of the Criminal Procedure Code, the petitioner seeks quashment of the charge framed under Section 9 of the Central Excises and Salt Act, 1944 (for short, "the Act"), by the A. C. J. M. (Economic Offences), Indore.

(2.) THE petitioner and his late father Shri Gunvantrai, at the relevant time, were partners of firm G. M. Jani, Kamptee Line, Rajnandgaon, dealing in manufacture of Ranvir Beedies. The Assistant Collector, Central Excise, Division Bhilai, filed a complaint against the petitioner, his late father Gunvantrai and some other employees of the firm alleging commission of offence under Section 9 of the Act. It was alleged that they have evaded payment of excise duty leviable on their product under the Act. The late Shri Gunvantrai has, however, died during the pendency of the trial. The court below after recording evidence before charge has on April 23, 1992, framed charge under Section 9 which is sought to be quashed by the applicant.

(3.) THE contention of the petitioner is that the evidence led by the prosecution did not disclose that the petitioner was in any manner concerned with the affairs of the firm and responsible for the alleged evasion of duty.