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2015 (9) TMI 570 - MADRAS HIGH COURT

2015 (9) TMI 570 - MADRAS HIGH COURT - 2015 (323) E.L.T. 30 (Mad.) - 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 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 operation. Therefore, having regard to the pro .....

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r Special Public Prosecutor COMMON ORDER These petitions have been filed, 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 submitted that these petitions are filed to quash the complaint pending before the learned Additional Chief Metropolitan Magistrate for Economic Offences (E.O.II), Egmore, Chennai stating t .....

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le Supreme Court in Anil Gupta v. Star India Pvt. Ltd. & Another [(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 Negotiable Instruments Act, 1881 and while interpreting Section 141, the Hon'ble Supreme Court in the judgment referred to above held that without impleading the partnership firm or co .....

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