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2015 (5) TMI 912 - HC - Central ExciseRequest for quashing of criminal complaint - Carrying on the business without obtaining central excise registration - manufacturing of liner fabric/nylon duck of polyprolene/nylone/polyster fabrics - Held that:- unless there is an actual evasion of excise duty, there is no offence attracting the aforesaid provisions made out against any person and as such, obviously not by the petitioners also as per the law laid down, in the Simplex-II case [2005 (3) TMI 117 - SUPREME COURT OF INDIA] - Of course, if registration is compulsory under any Rule, not brought to the notice of this Court even where the goods manufactured/produced/dealt in by a person are not subject to excise duty, then, at best, non-registration can be termed an irregularity, which fact has also not been pointed out by the learned counsel for the respondent, who was assisted by the 2nd respondent herself, as she had been summoned to Court, vide order dated 02.05.2014. - Obviously, if at all there is such an irregularity, and there is any fine imponable for the same, the respondents would be at liberty to impose the same, after following due procedure. Revenue could not refute that with the basis for the criminal complaint having been actually removed, with the Apex Court having held that the goods manufactured by the firm of the petitioners are not exigible to Central Excise, the criminal complaint would no longer be maintainable. - complaint filed by the respondent before the learned Chief Judicial Magistrate, Amritsar, is quashed, along with all proceedings arising therefrom, including the orders of the learned trial Court, impugned in the present petition - Decided in favour of appellant.
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