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M/s. Pavai Alloys & Steels Private Limited, V. Kuppusamy, K. Bhaskaran Versus The Deputy Commissioner of Central Excise

2015 (10) TMI 665 - MADRAS HIGH COURT

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. Sin .....

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gainst assessee. - Crl.OP.No.18013 of 2015 and M.P.Nos.1 and 2 of 2015 - Dated:- 21-7-2015 - The Honourable Mr. Justice P. N. Prakash, J. For the Petitioner : Mr. S. Senthil Nathan For the Respondent : Mr. C. Emalias Additional Public Prosecutor ORDE .....

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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 unde .....

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