1995 (9) TMI 69 - HC - Central Excise

Summary

The petitioner sought to quash proceedings in C.C. No. 78 of 1990 involving excise duty evasion. The Customs, Excise and Gold Appellate Tribunal found no evidence of petitioner's involvement in the firm's affairs. Relying on this, the High Court of Kerala quashed the proceedings against the petitioner.