SATYA NARAIN MISHRA Vs. ASSISTANT COLLECTOR CENTRAL

JUDGEMENT

(1.) This revision is directed against the judgment of conviction and order of sentence dated 16.6.1985 passed, by 2nd Additional Judicial Commissioner, Ranchi in Criminal Appeal No. 27 of 1981 confirming the conviction and sentence of the petitioner passed by the trial court whereby the petitioner was convicted under Section 9 of the Central Excises and Salt Act, 1944 (hereinafter to be referred as 'the Act') and sentenced to undergo rigorous imprisonment for one year in the following circumstances.

(2.) It appears that the Assistant Collector, Central Excise, Ranchi along with the excise staffs, on 2.1.1973, went to check the godown of the petitioner and found the same closed and none was present there. Thereupon, the Assistant Collector, Central Excise, who is the complainant in this case, sealed the godown of the petitioner. Again on 5.1.1973, in presence of the brother of the petitioner, verification of that godown was made and it was detected that 139 bales containing T.A.C. chewing tobacco covering Rs. 64,206 had been completely removed in illegal manner without payment of duty and without obtaining transport permit. It was also found that 19 bales of tobacco were short in weight by 1066.5 Kgs. which were also removed illegally. It was also detected that 65 bales of I.A.C. chewing tobacco were illegally received in the warehouse without any transport permit and were not accounted in the warehouse register of the petitioner. Lastly, another bale of I.A.C. chewing tobacco containing 85 Kgs. w as found to have been not accounted for in the warehouse register of the petitioner.

(3.) The complainant, after obtaining necessary sanction from the Collector, Central Excise, Ranchi, filed a complant against the petitioner before the Sub -divisional Judicial Magistrate, Ranchi. The case was ultimately tried by Sri Diwakar Singh, Judicial Magistrate, Ranchi.