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1999 Supreme(Del) 856

M.S.A.SIDDIQUI
HITECH CARBOB PRODUCTS – Appellant
Versus
INSPECTOR, ANTI-EVASION CENTRAL EXCISE, NEW DELHI – Respondent


Advocates Appeared:
P.K.JAIN

M. S. A. Siddiqui, J.

( 1 ) BY this petition under Section 482 Cr. P. C. , petitioners seek quashing of the order dated 1st July, 1998 passed by the Additional Chief Judicial Magistrate, New Delhi rejecting the petition under Section 245 (2) Cr. P. C. , filed by the petitioners.

( 2 ) BRIEFLY stated, facts giving rise to the present petition are that M/s Hi-Tech Carbon Products (Petitioner No. 1) holder of Central Excise Licence No. 2/4809/r-9/mod-11/90 dated 14. 11. 90 are engaged in the manufacture of carbon paper rolls falling under sub-heading no. 4809. 10 of the schedule to the Central Excise Tariff Rules, 1985. On 25. 2. 1991, the officers of the Central Excise (Preventive) Department inspected the factory premises of the petitioners and found that the provisional SSI registration certificate No. 55/55/60-4/sth, dated 8. 11. 1989 granted to the petitioners had expired on 7. 11. 1990 but the petitioners had started production/clearance of goods with effect from 9. 2. 1990 and the total value of the goods manufactured and cleared by them during the financial year 1989-90 and year 1990-91 was Rs. 3,76,761. 00 and Rs. 19,99,477. 10 respectively. According to the respondent, since






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