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2013 (9) TMI 723 - HC - Central ExciseCriminal proceedings - Complaint u/s 9 and 9A of CE Act - Application for Quashing the Complaint u/s 9 and 9-A of the Central Excise Act, 1944 r.w. Sections 420, 467, 468 and 34 of the Indian Penal Code, 1860 – Held that:- Once, the department accepts that the sales were at the factory gate and the price for sale at the factory gate was available, there would be no justification to reject the same and take recourse to Central Excise Valuation Rules and add the differential between the freight amount charged at equalised rate and actual frieght expenses to the factory gate price would be applicable - The order which formed basis of the complaint in question had been set aside by the Appellate Tribunal, therefore, continuation of criminal proceedings against the petitioner would be nothing but an abuse of process of law – Order set aside - Complaint u/s 9, 9-A of the Central Excise Act, 1944 read with Sections 420, 467, 468 and 34 IPC and all the subsequent proceedings arising therefrom were quashed.
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