Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2010 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (8) TMI 440 - MADRAS HIGH COURTDemand - Modvat credit - Cum-duty price - Duty evasion - Section 9AA of Central Excise Act, 1944 - the criminal proceedings cannot be quashed on the ground that the writ petition challenging the order passed by CESTAT came to be allowed. - proceedings culminated by way of disposal of writ petition does not amount to a verdict of acquittal in favour of the petitioners so as to attract the rule of issue estoppel. - It is pertinent to point out at this juncture that if the criminal proceedings are quashed by virtue of the orders passed in the above writ petition and in the event of writ appeal against the said order being entertained and allowed, the criminal proceedings cannot be revived - This Court, taking into consideration of the said submission is not inclined to quash the proceedings in E.O.C.C.No.144 of 2006 pending on the file of Addl. Chief Metropolitan Magistrate, Economic Offences, Egmore, Chennai.
|