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2010 (5) TMI 166 - HC - Central ExciseProsecution – clandestine removal – punishable offence – tribunal observed that the allegation of clandestine removal has not been proved. In the circumstances the demand for duty amounting to Rs.4,05,256.30 is set aside - It was pleaded before the trial Court that once CEGAT had absolved the petitioners of the allegations of clandestine removal, continuation of the criminal proceedings in pursuance of complaint is misuse and an abuse of process of law – Held that: - before the CEGAT the charge could not be established as the department had only relied upon Dharam Kanta slips and on Dharam Kanta slips it was not indicated that the material weighed was steel ingots. - Whereas, in the complaint, various pieces of evidence have been divulged to prove the guilt of the accused petitioners. - Thus, in sum and substance, CEGAT exonerated the petitioners because of insufficiency of evidence. - This in itself, is no ground to quash the criminal proceedings, especially when there is specific material disclosed in the complaint, from which prima-facie opinion can be formulated that conviction of the petitioners can be secured. – criminal prosecution to continue.
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