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2008 (1) TMI 407 - HIGH COURT OF JUDICATURE AT MADRASWhether the observation of Customs, Excise and Service tax Appellate Tribunal that the order of the Court exonerating an accused under Section 239 of Cr. P.C. was adequate to exonerate the accused in the adjudication proceedings is correct and valid in law, especially when the accused had also participated in the adjudication proceedings? Whether the findings of the Customs, Excise and Service Tax Appellate Tribunal in its Final Order No. 1059 of 2006 dated 9-11-2006 [2006 (11) TMI 70 - CESTAT, CHENNAI] is sustainable on the ground that the first respondent is discharged as not guilty of the offences in the criminal proceedings is enough to set aside the impugned order dated 28-3-2002? Held that:- When the attempt of the appellant to establish the charges levelled against the first respondent has failed and this Court has also categorically viewed that there was absolutely no material adduced by the appellant to connect the first respondent in the alleged smuggling activities, we are of the view that the Tribunal is correct in allowing the appeal filed by the first respondent and there is no question of law, much less substantial question of law arising to admit this appeal. Accordingly, this Civil Miscellaneous Appeal is dismissed. There will be no order as to costs.
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