TMI Blog2015 (10) TMI 672X X X X Extracts X X X X X X X X Extracts X X X X ..... 4th April, 1994 in respect of which, no submissions were advanced during the course of hearing and the said Circular is also not placed on record. Therefore, it would be appropriate not to quash the proceedings arising out of complaint in question by referring to Board’s circular of 12th December, 1997 as Board’s earlier circular of 4th April, 1994 has reference to in reply/response, which is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by learned Senior Counsel for petitioners that continuance of proceedings arising out of the complaint (Annexure-A) in question is an abuse of process of court as monetary limit for launching prosecution in pursuance to complaint in question is ₹ 25 lac. To contend so, attention of this Court was drawn to Central Excise Board s letter of 12th December, 1997 (Annexure-D). It was pointed out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his Court under Section 482 Cr. P.C. and so, the impugned order is well merited. Reference has been made to Central Excise Board s letter of 12th December, 1997 which prescribes monetary limit of ₹ 25 lac and above for launching prosecution and it stands admitted by respondent in reply/response that there is subsequent reduction of duty to ₹ 11,71,343/- but this ipso facto does not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, it would be appropriate not to quash the proceedings arising out of complaint in question by referring to Board s circular of 12th December, 1997 (Annexure-D) as Board s earlier circular of 4th April, 1994 has reference to in reply/response, which is neither on record nor any meaningful arguments were advanced in respect of Central Excise Board s earlier Circular of 4th April, 1994 durin ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
