Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (10) TMI 665 - MADRAS HIGH COURT

2015 (10) TMI 665 - MADRAS HIGH COURT - TMI - Evasion of excise duty - Held that:- After the culmination of the adjudication proceedings, the matter is pending before the Central Excise Appellate Tribunal and hence, prosecution is not maintainable. I am not able to concur with this argument. Since the ingredient of the offence of duty evasion is different from the scope of enquiry in adjudication proceedings, the prosecution can proceed simultaneously with the adjudication proceedings. Hence, th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

learned Additional Public Prosecutor for the respondent and perused the materials placed on record. 3. It is the case of the prosecution that there is evasion of excise duty by the petitioners, for which the present prosecution as against the petitioners has been launched by the Department under Sections 9 and 9AA of the Central Excise Act, 1944. 4. The learned counsel for the petitioners submitted that after the culmination of the adjudication proceedings, the matter is pending before the Cent .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version