Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Central Excise Rules. 1944 - rv: 56A. 52A. 173G. 9(2) and 173 (Q)- Central Excises and Salt Act. 1944-ss.9.11-A - Complaint C filed by the appellant alleging the commission of offence u/s.9 |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Central Excise Rules. 1944 - n: 56A. 52A. 173G. 9(2) and173 (Q)- Central Excises and Salt Act. 1944-ss.9.11-A - Complaint filed by the appellant alleging the commission of offence u/s.9 ofthe Act r/w. n: 52A. 56A. 173G and 173(Q) r/w. s.1l-A of the Act Late1; d6A was omitted by a notification - On that basis. respondent.filed an application for discharge. hut the same was rejected andcharge was framed by the trial Court - Re.1pondent moved the HighCourt by way of a revision petition - High Court held that sincer.56A was omitted without prescribing any saving clause.proceedings could not continue and quashed the charge framed bythe trial Court - On appeal, held: The change against the respondentis of evasion of duty - The ingredient of the offence is the evasion -The omission of a procedural rule for availing the credit cannot inany manner affect the said charge - The prosecution cannot bedeprived of opportunity to prove evasion which by itself is anoffence - In this view of the matter; there was no justification forthe High Court to quash the charge merely on the ground of 1:56Ahaving been omitted - Order of trial Court restored - GeneralClauses Act. 1897 - s.6 - Finance Act. 2001 - Explanation to s.132. |
Judge | Hon'ble Mr. Justice Adarsh Kumar Goel |
Neutral Citation | 2017 INSC 895 |
Petitioner | Chandpaklal Ramanlal Shah And Anr. |
Respondent | Reliance Industries Ltd. |
SCR | [2017] 14 S.C.R. 554 |
Judgement Date | 2017-09-12 |
Case Number | 1045 |
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