NEEL MANI KHEMKA Vs. UNION OF INDIA

JUDGEMENT

(1.) THE petitioners have invoked the inherent jurisdiction of this Court filing petition under section 482 of the Code of Criminal Procedure, 1983, for quashing the complaint Annexure P I for offences under sections 9 and 9AA of the Central Excise and Salt Act, 1944 read with Rules 53, 173-G and 226 of the Central Excise Rules, 1944, inter alia on the ground that the man made fabrics being still under process of manufacture and not fit for marketing, the petitioners had not committed any offence punishable under the above referred sections of the Act and the Rules.

(2.) THE resume of facts given in the complaint annexure, PI reads as under :

(3.) A bare glance through the impugned complaint reproduced above reveals that the officials of the Central Excise Staff found 196 pieces of manmade fabrics (processed) measuring 10,605,60 metres of Lot. Nos. 262, 276 and 281, in fully processed, measured and folded conditions lying in the finishing/packing room and that these were not found in the R.G.I.Register or in the Production Records or in the relevant columns of Grey Fabrics Register relating to the date of completion of process, number of pieces obtained from processing etc. Relevant provide of section 9(1) (a) (b) and (d) of the Act read as under :