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R. Krishna Mohan Versus The Assistant Commissioner of Central Excise, Prosecution Unit, Chennai

Request for quashing of complaint - petitioner has not complied with the order of the Commissioner of Central Excise - Held that:- Though the judgment in Anil Gupta v. Star India Pvt. Ltd. & Another [2014 (7) TMI 545 - SUPREME COURT] was delivered on .....

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arimateria with Section 141 of the Negotiable Instruments Act, without impleading the partnership firm, prosecution initiated against the partners is not maintainable and on that ground, these petitions may be allowed. - Decided in favour of assessee .....

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led, seeking to quash the proceedings in E.O.C.C.Nos.102, 99, 98, 100, 101 of 2009 on the file of the learned Additional Chief Metropolitan Magistrate for Economic Offences (E.O.II), Egmore, Chennai. 2. The learned counsel for the petitioner submitte .....

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d with the order of the Commissioner of Central Excise, Chennai made in O.A.Nos.2/2007 dated 14.02.2007 and submitted that the order made in O.A.No.2/2007 dated 14.02.2007 passed by the Commissioner of Central Excise was set aside in the Final Order .....

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[(2014) 10 SCC 373 (SC)], the prosecution initiated against the partners without impleading the partnership firm is not maintainable. He also submitted that Section 9AA of the Central Excise Act, 1944 is in parimateria with Section 141 of the Negotia .....

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ubmitted that having regard to the above judgment, the prosecution initiated against the petitioner, who is only a partner, is liable to be quashed as the respondent failed to implement the partnership firm, namely M/s. Urbane Industries as one of th .....

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ot impleaded. However, he further submitted that the prosecution was initiated in the year 2009 and the judgment of the Hon'ble Supreme Court was delivered in the year 2014 and therefore, the petitioner cannot take advantage of the judgment rende .....

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judgment in Anil Gupta v. Star India Pvt. Ltd. & Another [(2014) 10 SCC 373 (SC)] was delivered on 07.07.2014, the Hon'ble Supreme Court only laid down the law and did not state in the order that the order will have only prospective operatio .....

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