TEJ PAL SINGH Vs. UNION 0F INDIA UOI

JUDGEMENT

(1.) THIS is a petition under Section 482 of the Code of Criminal Procedure, read with Article 227 of the Constitution of India, wherein a prayer has been made for setting aside the order, dated August 11, 1990 of the Chief Judicial Magistrate, Ropar, and the order, dated September 25, 1991, passed by the Sessions Judge, Ropar, respectively. The Chief Judicial Magistrate, Ropar, vide his order, dated August 11, 1990 had summoned M/s. Punjab Cellulose Limited, Shakrulapur, Tej Pal Singh, Managing Director and Anant Pal Singh, General Manager, of the said company, to face trial for offences under Section 9 (1) (b), (bb) punishable under Section 9 (1) (i), of the Central Excise Act. Tej Pal Singh and Anant Pal Singh accused are the petitioners in this petition.

(2.) AGGRIEVED by the aforesaid order of the Chief Judicial Magistrate, Ropar, the accused petitioners preferred a Revision Petition which remained unsuccessful before the learned Sessions Judge, Ropar. Hence, this petition.

(3.) UNION of India, through Assistant Collector, Central Excise Division, Chandigarh, had filed a complaint against the Company, Messrs. Punjab Cellulose Limited, V and PO Shakrulapur, Tehsil Kharar, District Ropar, Tej Pal Singh, its Managing Director and Anant Pal Singh, its General Manager, alleging therein that they had allowed certain goods to leave the premises without payment of central excise duly. Preventive Staff of Central Excise Collectorate, Chandigarh, visited the premises of Messrs. NITCO Roadways (P) Limited, Transport Area, Sector 26, Chandigarh, and found 14 barrels of N. C. Cotton weighing 700 Kgs. lying outside the premises, while 36 barrels weighing 1860 Kgs. of N. C. Cotton were found lying inside the premises of the Transport Company. Vinod Sharma, Area Manager of the said Transport Company is alleged to have made statement on October 6, 1987, stating that the consignment belonged to Messrs. Punjab Cellulose Limited and goods were not accompanied by a central excise gate pass. The goods were seized. Manager of Messrs. Punjab Cellulose Limited, Gurnam Singh, stated in his statement recorded on October 6, 1987, that that goods were despatched personally by Tej Pal Singh, Managing Director, petitioner No. l and Ranjit Singh, Excise Assistant of the said Company in his statement recorded on October 6, 1987, had deposed that the goods produced during June, 1987 to October 6, 1987 were not entered in the statutory central excise record. According to him, everything was done by Anant Pal Singh, General Manager, petitioner No. 2. It is further stated that on the checking of the record it was found that on February 14, 1987, two consignments of goods of the quantity of 3070 Kgs. of N. C. Cotton of the value of Rs. 1,45,825/involving central excise duty of Rs. 21,873. 75 and 5030 Kgs. of N. C. Cotton of the value of Rs. 2,51,500/- involving Rs. 37,725/- as central excise duty had been cleared in favour of Messrs. Narvir (P) Limited, New Delhi and one Messrs. D. I. P. Products (P) Limited, Surat. Later on, both the G. P. Is. were cancelled but the consignments were removed and transported. This fact has been certified by Sadhu Singh, Agent of Messrs. Bharat Motor Transport Company, Kharar in his statement on November 22, 1988 and by the Manager of Andhra Bank, Sector 17, Chandigarh through a letter, dated December 1, 1987. It was further found that the Company had cleared and transported goods weighing 1175 Kgs. valued at Rs. 45,875/- involving Rs. 6,881. 25 as central excise duty through Messrs. NITCO Roadways and 4195 Kgs. valued at Rs. 2,10,924. 50 involving Rs. 31,638. 67 as central excise duty through Messrs. Bharat Motor Transport Company, Mohali. The central excise duty had, thus, not been paid. The facts have been certified by Vinod Sharma, Area manager of Messrs. NITCO Roadways (P) Limited and by Rajinder Singh, Agent of Messrs. Bharat Motor Transport Company. Tej Pal Singh, Managing Director, petitioner No. 1 is also alleged to have admitted that the goods had been cleared without payment of central excise duty.