JAI PAL KHANNA Vs. DEPUTY COMMISSIONER, CENTRAL EXCISE, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, AMRITSAR

JUDGEMENT

(1.) THE petitioners have invoked the jurisdiction of this Court under Section 482 Cr. P.C. and seek quashing of complaint bearing case No.151 dated 20.04.2000, titled as Deputy Commissioner, Central Excise vs. M/s H. L. Textile Mills and others, filed under Section 99 -AA of the Central Excise (& Salt) Act, 1944, read with Rules 52 -A, 52, 173 -B, 173 -C, 173 -F, 173 -G, 174 and 226 of the Central Excise Rules, 1944. The petition also seeks quashing of the orders dated 17.08.2006 and 27.10.2009 (Annexures P -3 and P -6), passed by the learned Chief Judicial Magistrate, Amritsar alongwith all consequential proceedings arising therefrom.

(2.) A perusal of the complaint and this petition, shows that the petitioners are partners in the aforesaid M/s H. L. Textile Mills, which is engaged in the manufacturing of liner fabric/nylon duck of polyprolene/nylone/polyster fabrics, which products, as per the complaint filed by the Deputy Commissioner, Central Excise, fall under the SubHeading 5911.90 of the Schedule to the Central Excise Rules, 1985.

(3.) FURTHER , as per the complaint, it is stated that the first petitioner had stated that the Liner produced by the firm is meant for non -apparel purposes, having industrial/technical use only and as such, would not fall under Sub -Heading No.5911.90 of the Schedule to the Central Excise Tariff Act, 1985 and would not, therefore, attract Central Excise Duty @ 15%, advalorem.