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2024 (1) TMI 729 - HC - Service TaxRevisional Court had exceeded its jurisdiction in literally discharging the accused/respondent herein by exercising power under Section 397 of Criminal Procedure Code, 1973 - offences punishable under Section 89(1)(d) of the Finance Act, 1994 - HELD THAT:- The impugned order passed by the Revisional Court merely indicates that the order issuing process was set aside as there was no proper and sufficient application of mind to the facts and circumstances of the case. The Revisional Court while disposing off the revision petition had observed that the private complaint did not disclose that the tax that was collected and not deposited by the accused/respondent did not exceed a sum of Rs. 50,00,000/- to attract an offence punishable under Section 89 of the Finance Act, 1994. This is something that the Trial Court must have considered. Having regard to the fact that the order impugned before the Revisional Court did not show any clear application of mind and also did not indicate that the Trial Court was satisfied that an offence under Section 89(1)(d) of the Finance Act, 1994 was committed, the Revisional Court ought to have remitted the case back to the Trial Court for reconsideration namely, to take cognizance after due application of mind. There is no error apparent on the face of the impugned order warranting interference at the hands of this Court - the petition is dismissed.
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