This Criminal Petition is filed under Section 482 of Cr.P.C. to quash the proceedings against the petitioner in C.C.No.117 of 1998 on the file of III Metropolitan Magistrate, Visakhapatnam.

2. The Crime was registered alleging that the accused is the Proprietor of M/s. Commercial Plastics, Industrial Estate, Visakhapatnam. The said unit is a small scale industry registered with the Department of Industries, Government of A.P. for manufacturing the polythene and polystyrene film and bags including milk packets by using the inputs of LDPE and LLDPE granules on co-extrusion, blown up and slitting method. As per the Central Excise Rules, 1975, the products manufactured or processed and cleared from the industrial premises by the accused during the relevant period is liable for payment of Central Excise Duty. For calculation of annual turnover, the value of the products manufactured and cleared from factory premises during the particular financial year should be taken into consideration. Value of the goods shall means and includes all the raw material cost, various overheads, transportation in sales tax and manufacturers profit. However, the accused firm being SSI unit is exe