Decided on June 11,2007

Metal Forgings Pvt. Ltd. And Ors. Appellant
Superintendent (Preventive), Central Excise Respondents


PRADEEP NANDRAJOG, J. - (1.) PETITION under Section 482 of the Code of Criminal Procedure, 1973 prays for quashing the complaint under Section 9 of the Central Excise Act, 1944 read with Sections 193, 192 and 120B of the IPC and the proceedings emanating out of the said complaint.
(2.) BRIEFLY stated, the facts are that Sh. P.K. Khera, Superintendent, Preventive, Central Excise had filed a complaint against the company, M/s Metal Forgings (Pvt.) Ltd, its Managing Director and 8 directors. It was inter -alia alleged in the complaint that: i) M/s Metal Forgings (Pvt.) Ltd is a company engaged in the manufacture of steel ingots. ii) On 24.07.87, the Officers of the Central Excise Collectorate visited the factory of the company M/s Metal Forgings (Pvt.) Ltd situated at B -1, Maya Puri Industrial Area, New Delhi. At the time of the visit, Sh. R.K. Shrivastav, a director of the company was present in the said premises. iii) Upon search of the said premises, incrementing documents were found which showed that the company was engaged in the large scale production of steel ingots but was accounting for only a fraction of total quantity produced and that the goods which were accounted for were cleared without payment of excise duty. The officers conducting the search seized the said documents. iv) The company is guilty of clandestine manufacture and removal of the goods and deliberate evasion of the excise duty.
(3.) IN proof of the allegations in the complaint, reliance was placed upon the documents found in searched premises namely, scrap book and scrap memo, log sheets, bill book, Chemical analysis report register, production and dispatch books, weigh bridge register, internal gate passes, dispatch slips and daily dispatch report. Taking cognizance of the said complaint, the learned ACMM summoned the accused persons to face trial for an offence under Section 9 of the Central Excise Act, 1944 read with Sections 193, 192 and 120B of the IPC.;

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