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2022 (6) TMI 1260 - SCH - Central ExciseQuashing of prosecution under Sections 9 and 9-AA of the Central Excise Act, 1944 - quashing on the ground that the CESTAT has granted stay on the recovery of the tax and penalty amount - HELD THAT:- It is an accepted and admitted case that the appeal preferred by the respondents is pending before the CESTAT and has not been adjudicated and decided. On examination of stay order which directs the appellant therein, namely, M/s Kavveri Telecom Products Limited, to make pre-deposit of Rs.15 lakhs. Therefore, there is no exoneration or finding on merits by the CESTAT on the subject matter of the criminal complaints. In the said facts, the High Court was incorrect and wrong in quashing the criminal prosecution only on the ground that the tribunal has granted stay, subject to condition of pre-deposit, of the recovery of the tax and the penalty amount. Petition allowed.
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