ORDER :

This criminal petition is filed by the petitioners/accused to quash the proceedings in CC.No.170 of 2005 on the file of the Special Judge for Economic Offences Court, Hyderabad.

2. The aforesaid case has been registered against the petitioners/accused on a complaint filed by the respondent No.2 to prosecute the petitioners for the offences under Sections 9, 9(10(b), 9(1)(bb), and 9AA of the Central Excise Act, 1944 (for short ‘the Act’) read with Section 120B of the Indian Penal Code.

3. The petitioner No.1 is a company incorporated under the provisions of the Companies Act and the petitioner No.2 was the Managing Director of the petitioner No.1-company at the relevant point of time.

4. The petitioner No.1-company, at the relevant point of time, was manufacturer of cut tobacco which is excisable good as per the schedule incorporated under the provisions of the Act. The case of the prosecution is that on a surprise check on 15.06.1995 at the premises of one M/s. Tirupati Cigarettes Limited, Varanasi, Uttar Pradesh, it was found that 115 bags of cut tobacco accounted for 3,910 KGs was clandestinely cleared without separate documents and payment of excise duty. The documents seize