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1996 Supreme(Raj) 1050

M.A.A.KHAN
Laxmi Narayan Sharma – Appellant
Versus
Superintendent, Central Excise and Custom – Respondent


JUDGMENT

1. - This petition under Section 482 Cr. P.C. is directed against the order, dated February 1, 1995 whereby the Special Judicial Magistrate (Economic offences) Rajasthan, Jaipur, rejected petitioner's application under Section 245(2) Cr. P.C.

2. The relevant facts are that the petitioner is the Managing Director of . R.S.R.K. Marbles Ltd., Nathdawara (Udaipur), which is engaged in the manufacture of irregular marbles slabs falling under Chapter 25 sub-heading No. 2504.21 of the Central Excise Tariff Act, 1985 and attracting liability to pay excise duty. On October 13, 1988, the officers of the Excise and Customs Department conducted a survey at the business premises of petitioner's Company and found that the said Company had cleared 849.52 Sq. Mts. of marbles slabs, without payment of excise duty amounting to Rs. 8,919.96. It further appears that on examination of the record pertaining to production of slabs and gate passes it was also found that during the period from October 9, 1988 to October 13, 1988 the petitioner's Company had cleared 330.05 Sq. Mts. of marbles slabs, without accounting for in RG 1 Register and without payment of duty amounting to Rs. 3,465/-. The off















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