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2019 (1) TMI 708 - HC - Central ExciseRecovery of Central Excise Duty short paid - imposition of penalty - allegations against the company in the complaint was that it had contravened the provisions of Rules 9(1), 52, 52A of the Central Excise Rules, 1944, inasmuch as, the company had falsely and fraudulently declared to the proper officer and on the cigarette packets, lower sale price with clear intent to evade payment of appropriate excise duty and availed exempted rates as applicable to cigarettes with lower sale price by concealment of correct price - Held that:- The criminal complaint dated 31.8.1998 is based on the findings of the Commissioner of Central Excise, Delhi about the liability of the company to pay the excise duty which it had allegedly evaded. The basis of the said complaint itself goes with the judgment and order dated 10th September, 2004 passed by the Apex Court and, therefore, this Court is of the considered view that the proceedings of Criminal Case No. 875 of 1998 (Shailendra Sharma vs. ITC and others) cannot continue to prosecute the company and its directors. The proceedings of the Criminal Case No. 875 of 1998 (Shailendra Sharma vs. ITC and others) pending before the Court of Special Chief Judicial Magistrate, Meerut are hereby quashed.
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