IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11th DAY OF JULY, 2019 BEFORE THE HON’BLE MR.JUSTICE JOHN MICHAEL CUNHA WRIT PETITION Nos.27451-27452/2016 (GM-RES) BETWEEN:
1. M/s. Aiman Constructions, having Offices at 3rd Floor, Mangalore Gate Complex Kankanady Mangaluru-575 002 Represented by its Proprietor Mohammed Ashraf Hassan.
2. Mohammed Ashraf Hassan S/o U.Hasanabba Aged about 48 years Proprietor of M/s. Aiman Constructions, R/o No.202, Crescent Court Kalpana Road, Kankanady, Mangaluru-575 002.
…Petitioners (By Sri Chandrashekar, Advocate) AND:
1. The Commissioner Central Excise and Service Tax 6th Floor, Trade Centre, Bunts Hostel Road, Mangaluru-575 003.
2. The Assistant Commissioner Central Excise, SIV Cell, 6th Floor, Trade Centre Bunts Hostel Road Mangaluru-575 003.
3. The Superintendent of Central Excise HQRS Service Tax (SIV), 7th Floor, Trade Centre Bunts Hostel Road Mangaluru-575 003.
…Respondents (By Sri Jeevan J. Neeralgi, Advocate) These Writ Petitions are filed under Articles 226 and 227 of the Constitution of India r/w. Section 482 of Cr.P.C praying to quash the Order of sanction order dated 09.02.2015 passed by Respondent No.1 vide Annexure-K, consequently to quash the cognizance taken on 31.03.2015 and entire proceedings in C.C.No.114/2015 on the filed of Prl. Senior Civil Judge and CJM at Mangaluru, for the offences punishable under Section 174 of IPC r/w. Section 14 of Central Excise Act r/w. 83 of Finance Act vide Annexure-M and etc.
These Writ Petitions coming on for Preliminary Hearing in ‘B’ Group this day, the Court made the following:-
O R D E R Heard learned counsel for petitioners and learned counsel for respondents.
2. The prosecution is launched against the petitioners under Section 14 of the Central Excise Act, 1944 for failure of respondents/petitioners herein to respond to the summons issued by the Assistant Commissioner, Central Excise Officer.
3. Learned counsel for petitioners submits that prior to issuance of notice under Section 14 of the Act, the complainant had issued an earlier notice on 20.1.2014 and in response thereto, petitioners had personally appeared before the Authority and produced all the documents summoned by the complainant, his statement was also recorded. Hence there was no basis for the prosecution of the petitioners.
4. At this juncture, learned counsel for petitioners submitted that if an opportunity is given, petitioner is prepared to seek for compounding the offence before trial Court. In view of this submission to enable the petitioners to file necessary application to compound the alleged offences, before the trial Court, petition is disposed of.
The parties are directed to appear before trial Court on 31.7.2019.
In the event any application is filed seeking to compound the offence, trial Court shall pass appropriate orders thereon on the same day.
Sd/- JUDGE *AP/-