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2017 (8) TMI 824 - HC - Central ExciseValuation - Yeast - appellant sold and transferred the goods from their factory to depots all over the country and in that process they wilfully and deliberately suppressed material information and evaded the payment of excise duty - whether prosecution of petitioners is sustainable even after setting aside the order of Commissioner, Central Excise, Lucknow holding the petitioners liable for valuation of the provisions of the Act and also to pay penalty? - Held that: - in the case of G.L. Didwania v. Income Tax Officer [1993 (11) TMI 3 - SUPREME Court], it was held that that when the order of Commissioner, Central Excise, Lucknow has been set aside by the Tribunal, prosecution of petitioners is also not sustainable and, therefore, it should not be quashed. The prosecution of petitioners is not sustainable and consequently this petition under Section 482 of Cr.P.C. is, therefore, allowed and Criminal Case No. 554 of 2003, under Section 9 of the Central Excise Act, 1944 pending in the Court of Special Chief Judicial Magistrate, (Economic Offences), Lucknow is hereby quashed - petition allowed - decided in favor of petitioner.
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