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2021 (11) TMI 117 - TELANGANA HIGH COURTCENVAT Credit - melting scrap imported under concessional rate in terms of Customs Notification - offence under Section 9 of the Central Excise Act - HELD THAT:- Since the statutory appeals are pending before the Customs, Excise and Service Tax Appellate Tribunal, against the order dated 22.05.2008, the petitioners are at liberty to pursue the litigation before the Tribunal and as such, this criminal petition is not maintainable. Petition dismissed.
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