TaxTMI 
TaxTMI 
2011 (11) TMI 634
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....pondent : Shri Abhishek Tugnawat This petition under section 482 Cr. P.C. challenges the prosecution initiated against the applicant by criminal complaint by the Central Excise Department under Sections 174 and 193 of the Indian Penal Code. It has been urged from the side of the applicant that the offence under Section 174 of IPC is not made out because the applicant had ultimately appeared in ....
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.... on that application. The applicant further alleges that he approached the next superior officer with a similar request but again no orders were passed by the superior officer. As stated above these averments are the defence version of the applicant which cannot be examined at this stage. The applicant has submitted that the two letters given to the concerned Officer of the Central Excise and to....
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....fting in the first instance, and then taking advantage of the same by delaying the proceedings on the pretext of filing one after another supplementary affidavits. Learned counsel for the applicant then urged that the prosecution under Section 193 is not permissible. He raises the following grounds in support of the submission. (i) That, the declaration made was not false. This is a question of....
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....at certain false declarations have been made by the applicant. These declarations are for the purpose of being used in adjudication (which are conceded to be judicial proceedings within the meaning of section 193 Cr. P.C.) in order to avail drawback which was not permissible. Learned counsel for the Union of India cited a decision that even inquiry is a judicial proceeding. In these circumstances....