BHEEM SEN GARG Vs. STATE OF RAJASTHAN

JUDGEMENT

(1.) This petition under Sec. 482, Code Criminal Procedure is directed against the order dated 2.3.93 passed by Judicial Magistrate, Special Court (Economic Offences), Rajasthan, Jaipur in Criminal Case No. 2/93 whereby the cognizance has been taken against the petitioner for the offences punishable under Sections 9(l)(b), l(bb), 9(l)(c), 9(l)(d) of the Central Excise and Salt Act, 1944.

(2.) On the basis of the inspection made on 2.1.91 by the officers of Central Excise and Customs Department of the Government of India, a complaint under Sec. 9 of the Central Excises and Salt Act, 1944 was filed against the petitioner by the Superintendent, prosecution of the Central Excise and Customs Department, Jaipur to prosecute the petitioner for the offences under Sec. 9(l)(b), 9(l)(bb), 9(l)(bbb), 9(l)(c), 9(l)(d) punishable under Sec. 9(l)(c). This complaint based on the inspection dated 2.1.93 that is after a period of 2 years for which there is no explanation. The learned Magistrate has taken the cognizance of the offences under Sec. (l)(b), 9(l)(bb), 9(l)(c), 9(l)(d) read with 9(l)(i) of the Central Excise and Salt Act, 1944 for violation of the certain provisions of the Central Excise and Salt Act, 1944. It is against this order dated 2.3.93 by which the cognizance was taken against the petitioner, that present petition under Sec. 482, Code Criminal Procedure has been filed.

(3.) On behalf of the petitioner the first submission is that the petitioner is a 100% export unit and vide notification No. 127/91 dated 20.5.1984 such units are fully exempted from paying any central excise duty and the petitioner-firm being a 100% export unit considering it to be fully exempted from paying central excise duty did not obtain the central excise license and the entire production of the processed fabrics are fully consumed in the manufacture of readymade garments by the petitioners firm.