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2015 (9) TMI 570 - HC - Central ExciseRequest for quashing of complaint - petitioner has not complied with the order of the Commissioner of Central Excise - Held that:- Though the judgment in Anil Gupta v. Star India Pvt. Ltd. & Another [2014 (7) TMI 545 - SUPREME COURT] was delivered on 07.07.2014, the Hon'ble Supreme Court only laid down the law and did not state in the order that the order will have only prospective operation. Therefore, having regard to the provisions of Section 9AA of the Central Excise Act, 1944, which is in parimateria with Section 141 of the Negotiable Instruments Act, without impleading the partnership firm, prosecution initiated against the partners is not maintainable and on that ground, these petitions may be allowed. - Decided in favour of assessee.
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