The petitioner Dr. G.K. Pillai, Collector of Customs, the accused in C.C. No. 8499 of 1994, on the file of XIV Metropolitan Magistrate, Egmore, Madras, has preferred this revision, against the order of dismissal, dated 24-2-1995 on his petition to drop the proceedings and to recall the summons issued in the above case by the Magistrate.

2.The facts leading to the present revision need narration :-

The complaint, Renowned Auto Products Manufacturers Ltd., has its factory premises at No. 122, SIPCOT, Industrial Estate, Hosur. The complainant is dealing in the business of production and manufacture of shock absorbers and automobile spares.

3.The petitioner/accused, through his subordinate officers conducted a raid in the factory premises of the complainant on 17-5-1994 and 19-5-1994. On the basis of the materials collected from the premises during the raid, the Managing Director of the Complaint/company was interrogated. After perusal of the records, books of account, the complaint/company was asked to pay anad hocamount of Rs. 25 lakhs, towards the evasion of excise duty. But the Managing Director, who appeared before the department pleaded that the company had not evaded a