CALCUTTA JUTE MFG COMPANY LIMITED Vs. STATE

JUDGEMENT

(1.) On prosecution allegation that on 9-5-74 the two accused- the first one being M/s. Calcutta Jute Manufacturing Co. Ltd. and the second the Manager thereof-had removed 20 bales of Hessian without debiting the duty in the Personal Ledger Account but under cover of gate pass Nos. 375 and 376 and further that (2) on 5-5-1974 and 7-5-1974 they had manufactured 81 bales of jute manufactures and had stored the same in the factory without accountal in the statutory Books and Accounts and had thereby violated Central Excise Rules 9(1), 173(f), 173G (1) and 173G(2) read with Rule 52, 173G(4) read with Rule 53 of Central Excise Rules, 1944 thus committing the offences punishable under Sections 9, 9(1)(a), 9(1)(b) and 9(1)(bb) of the Central Excises and Salt Act, 1944, a charge was drawn up against both the accused accordingly. Both the accused having pleaded guilty to the said charge, the learned S.D.J.M., Alipore convicted them under Section 9(1)(ii) of the Central Excises and Salt Act, 1944 and fined them Rs. 2,500 in default to R.I. for one year each.

(2.) It is urged in this revisionary application that apart from a mere technical violation, there was no violation of any provision of law in this case, that the accused pleased guilty on a misconception of fact and law and that as such the order of conviction and sentence should be set aside.

(3.) Now it appears, as pointed out by the learned Advocate for the petitioners, that there is really no evidence on the second point of the charge viz. manufacture and storing 80 bales of jute manufactures without accounting for those in the statutory registers. This item of the charge though based on the allegation in the complaint cannot be sustained.