TMI Blog2016 (7) TMI 124X X X X Extracts X X X X X X X X Extracts X X X X ..... been registered, as required, under the Central Excise Act and they come under the purview of the said Act. In the present matter, the adjudication proceeding has not been finally determined in favour of the revisionists, criminal prosecution can go-on simultaneously with the adjudication proceeding. Thus, from the evidence available on record, no illegality, infirmity or impropriety is found in the impugned order and it cannot be said that no prima facie case is made out against the revisionists. The findings recorded by the concerned Magistrate in the impugned order does not require interference by this Court. There is no violation of any law or rule. The revision lacks merits and is liable to be dismissed. - Decided against the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Court in the Writ Tax No. 771 of 2015 quashed the proceedings started for realization of the excise duty/ tax penalties and remitted the matter back to the Commissioner Central Excise Lucknow to decide afresh. Earlier, the revisionists vide application u/s 482 no. 31300 of 2014 approached this Court against the order passed in the complaint and this Court by the order dated 21.8.2014 directed the revisionists to move discharge application. In compliance of the said order, the revisionists moved discharge application before the concerned Magistrate but the Court below placing reliance on the subsequent order dated 28.8.2015 passed by the Commissioner Central Excise Kanpur Nagar illegally rejected the discharge application. It was further s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re. The order for starting de-novo proceedings was also passed with a view to fix separate liability. It was further submitted that the order passed by the concerned Magistrate on the discharge application, moved by the revisionists, are well founded and on the basis of correct appreciation of the evidence and the facts. The Court dealing with the matter at the stage of passing the summoning order has to see only a prima facie case. There was no any such type of evidence produced in support of the discharge application to establish that allegations levelled in the complaint do not exist. Learned counsel for the opposite parties have also placed reliance on Radheyshyam Kejriwal case (supra). I have considered the rival submissions made by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are identical and exoneration in adjudication proceedings is not on technical grounds, but on findings that there was no contravention of provisions, in such a situation, such findings are relevant in the criminal proceedings and the prosecution against a person concerned would be unjust and abuse of the process of the Court. Hon'ble Supreme Court quashed the proceedings on the ground that a person against whom criminal proceedings had been started has been exonerated in adjudication proceeding on merits. It has also been held in Radheyshyam Kejriwal case (supra) that adjudication and criminal proceedings both are independent to each other and both can go on hand in hand. It has also been held that prosecution can be launched even befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said submission has no force, as there is sufficient prima facie evidence against the revisionists to proceed with the complaint. It is settled legal position that at the stage of taking cognizance and summoning the accused, the Magistrate/ Court dealing with the matter is required to apply judicial mind only with a view to take cognizance of the offence to find-out as to whether prima-facie case has been made out to summon the accused person. The Court dealing with the matter is not required to analyze the material at this stage to find-out as to whether the matter will lead to conviction or not. Sufficiency of materials for the purpose of conviction is not required. The Court / Magistrate is not required to analyze the evidence as is ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
