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2013 (2) TMI 365 - HC - Central ExciseConcealment and subsequent levy of penalties - complaint filed and summoning orders - Held that:- The assessment order which formed the basis of the registration of the complaint against the petitioners has been set aside in appeal vide order dated 18.5.2005 in these circumstances, continuation of criminal proceedings against the petitioners, on the basis of assessment order, which has already been set aside, would be nothing but an abuse of process of law. Once the finding of concealment and subsequent levy of penalties under section 271(1)(c) of the Act has been struck down by the Tribunal, AO has no other alternative except to correct his order under section 154 of the Act as per the directions of the Tribunal. See K.C.Builders and another versus ACIT [2004 (1) TMI 7 - SUPREME COURT]. Thus Complaint dated 7.7.2000 as well as subsequent proceedings arising therefrom including summoning order quashed.
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