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2022 (2) TMI 557 - HC - Central ExciseClandestine removal - vanaspati - Seeking for keeping in abeyance the further proceeding pending in the court of the learned Addl. Chief Judicial Magistrate (Special Court), Cuttack till disposal of the Adjudication Proceedings under the Central Excise Act, 1944, in an another case - Whether the allegation in the adjudication proceeding and the proceeding for prosecution is identical? - HELD THAT:- There appears to be no dispute before this Court that the facts giving rise to the allegations are identical in both the proceedings and the documents / materials relied on by the Department / Complainant are also the same. The learned counsel for the opposite party has placed reliance on a decision of the Apex Court in the case of ADALAT PRASAD VERSUS ROOPLAL JINDAL & OTHERS [2004 (8) TMI 647 - SUPREME COURT] reported in (2004) 29 OCR (SC) 264 which does not apply to the fact situation of the present case. Similarly, the case of STATE OF KARNATAKA VERSUS SIR JANAKUSA JEEVANSA BAKALE [1999 (4) TMI 85 - SC ORDER] cited by the opposite party which affirms the legality of institution of a criminal proceeding during pendency of confiscation proceeding, is not applicable to the case at hand, inasmuch as here the challenge is not to the launching of the criminal prosecution. Regard being had to the position of law and in the facts and circumstances involved in the case at hand, this Court finds merit in the CRLMC. Decisions in the case of VIDEOCON INDUSTRIES LTD. [2016 (6) TMI 341 - SUPREME COURT] and RADHESHYAM KEJRIWAL [2011 (2) TMI 154 - SUPREME COURT] followed. The CRLMC stands allowed directing the further proceeding of the Complaint Case No.2(C) C.C. 57 of 2003 to be kept in abeyance pending disposal of the Department adjudication proceedings started under the Central Excise Act, 1944 and the Rules thereunder - Application allowed.
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