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2018 (8) TMI 95 - HC - Central ExciseCommission of offence under Section 9 and 9AA of the Central Excise Act, 1944 - evasion of payment of duty - removal of excisable goods in contravention of the provision of the Act and the Rules made thereunder - failure to supply the information as required by the Rules and giving false information. Held that:- It is admitted position in this case that genesis of the present complaint is the order in Original Case No.3/95 passed by the Commissioner of Central Excise, New Delhi, dated 29.12.1995, which confirmed demands for differential excise duty made on the Petitioner-Company vide show cause notice dated 27.03.1987 and levied penalty on the Petitioner-Company and the individual accused. The said order in original dated 29.12.1995 stood set aside by the CEGAT vide its judgment dated 04.09.1998 - In the instant case, Union of India was asked to seek instructions as to whether any such withdrawal petition has been filed on behalf of the Department in terms of the aforesaid circular, but no instruction has been received by the Union of India. Continuance of the criminal proceeding against the Petitioner in terms of order passed in Original Case No.03/95 dated 29.12.1995 will amount to abuse of process of the Court and mere harassment to the petitioner - application allowed.
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