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2009 (3) TMI 138 - MADHYA PRADESH HIGH COURTProsecution – order of acquittal – power of lower court under central excise - the point for consideration is as to whether a finding of guilt recorded by learned Magistrate could be set at naught simply because the respondents were exonerated from the penal consequences by virtue of a subsequent order passed by the Tribunal – held that - mere failure to take out licence or pay duty, in absence of a contrary evidence that the respondents knew that the product was excisable, was not sufficient to attract criminal liability under Section 9(1)(d) of the Act - even though it was not legally permissible to wipe out the impugned conviction consequent upon exoneration of the respondents in the adjudication proceedings yet, even on merits, a dishonest intention of evading payment of duly was not attributable to the respondents in view of aforesaid facts. Thus, in effect, the impugned order of acquittal does not require any interference.
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