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1991 Supreme(AP) 398

N.D.PATNAIK
Assistant Collector of Central Excise – Appellant
Versus
Duncan Agro Industries Ltd. – Respondent


Judgment

N. D. PATNAIK, J.

( 1 ) CRIMINAL M. P. 399/1991 is filed to grant leave to prefer an appeal (Criminal Appeal No. 161/1991) against the judgment dated 16/11/1990 in C. C. No. 179/1986 in the Court of the Special Judge for Economic Offences, Hyderabad acquitting the accused.

( 2 ) THE petitioner (appellant) filed the complaint against the accused for offences under the Central Excise Act and for criminal conspiracy. The gist of the allegation is that the 1st accused and the 3rd accused companies who were engaged in the manufacture of cigarettes at their factory at Biccavolu have committed evasion of excise duty payable on cigarette with the help of the other accused. The trial court framed four charges. The 1st charge is under Section 120-B I. P. C. r/w Sections 9 (1) (n), 9 (1) (bb), 9 (1) (bbb) of the Central Excises and Salt Act against A. 8 to A. 31 and A. 34 to A. 40. The second charge is under Section 9 (1) (b) and 9 (1) (bb) r/w Section 9 (1) (d) of the Central Excises and Salt Act against A-1, A-3, A-7, A-8, A-18 to A-28, A-30, A-34, A-38 to A-40. The third charge is under Section 9 (1) (b), 9 (1) (bb) and 9 (1) (d) of the Central Excises and Salt Act against A-1, A-4
















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