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2008 (9) TMI 610 - PUNJAB & HARYANA HIGH COURTOffence under Section 9 of the Central Excises and Salt Act, 1944 - revision petition - Revisional Court had considered in detail the submissions made by the petitioners to see if deletion of penalty against the petitioners by the Appellate Tribunal would amount to their acquittal in criminal complaint, leading to dropping of the criminal proceedings against them – Held that:- Criminal Court has to judge the case independently on the basis of evidence placed before it. It will be rather inappropriate for the Court to come to a conclusion on the basis of an assessment made by any authority otherwise under the Act, setting-aside of penalty proceedings by the Tribunal against the assessee did not bar the prosecution for an offence under Section 276(c) and 277 of the Income Tax Act, these aspects are required to be physically proved by leading relevant evidence. It would not be appropriate to quash the proceedings only on this ground, petitioners apparently have not raised any such plea before the Court at the time of framing charge, Once charges have been framed during pendency of the quashing proceedings, the petitioners have to challenge the order framing charges for getting any effective relief and against such an order revision would be maintainable. The petitioners have not done so, quashing petition, under these circumstances, can not be held maintainable, petition is accordingly dismissed
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