TMI Blog2017 (2) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... all go on and there is no need to entertain the plea of the petitioner to stay the proceedings in C.C.No.49 of 2013 - the criminal case is decided on the basis of evidence adduced therein and cannot be rejected on the basis of evidence in departmental proceedings and therefore, both proceedings pending before the CESTAT and the trial court shall go on simultaneously and there is no impediment for the same - petition disposed off - decided against petitioner. - W. P. No. 21090 of 2014 - - - Dated:- 18-1-2017 - S. Baskaran, J. For the Petitioner : Mr.S.Sathia Chandran For the Respondents : Mr.K.Raju, CGCC for R1 Mr.A.P.Srinivas for R3 and R4. M/s.K.Mohana murali and Mr.N.Chandrakumar, for R5. ORDER The Petitioner herein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... component from various manufacturers, which are unpacked and treated for anti-rusting (wherever required) and re-packed into kits consisting of components and re-labelling them for export. This activity is a manufacturing activity falling within the meaning of Sec.2(f)(iii) of Central excise Act, 1944 read with Schedule III of the Central Excise Tariff Act, 1985 and in the present case, as the petitioner is engaged in processing and packing of the goods in the manner required by the customer, it is clear that the said process amounts to manufacture within the meaning of Section 2(f)(iii) of Central Excise Act, 1944. 3. It is stated that the petitioner paid excise duty on the export goods at the time of their removal from the factories an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent to take up the claims and pass final order. Thus, another set of 3 claims dated 18.1.2012 and 29.5.2012 were also filed by the petitioner covering the period September 2011, November 2011 and December 2011 before the 4th respondent. The 4th respondent, by Order-in-Original, rejected the major portion of the claim and allowed certain claims. Aggrieved by the said orders, the petitioner filed Appeal No.29/2013 before the 2nd respondent and the department also filed appeal. The 3rd respondent vide his order in original dated 31.12.2012 has confirmed the demand. Aggrieved over the said order, the petitioner has filed an appeal before the CESTAT and by interim order dated 01.08.2013 stayed the recovery of the tax demanded. It is also sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eding is lower than that of criminal prosecution. It is equally well settled that the departmental proceeding or for that matter criminal cases have to be decided only on the basis of evidence adduced therein. Truthfulness of the evidence in the criminal case can be judged only after the evidence is adduced therein and the criminal case can not be rejected on the basis of the evidence in the departmental proceeding or the report of the inquiry officer based on those evidence. 25. We are therefore of the opinion that the exoneration in the departmental proceeding ipso facto would not result in the quashing of the criminal prosecution. We hasten to add, however, that if the prosecution against an accused is solely based on a finding in a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the criminal case is decided on the basis of evidence adduced therein and cannot be rejected on the basis of evidence in departmental proceedings and therefore, both proceedings pending before the CESTAT and the trial court shall go on simultaneously and there is no impediment for the same. 8. Both sides counsel conceded that it is suffice to direct the CESTAT to dispose of the matter within the prescribed time limit, to be fixed by this court. The learned counsel appearing for the CESTAT submits that 4 months time may be granted to the CESTAT to dispose of the appeals pending before it. 9. Taking into consideration the above said factors and the other attendant circumstances, R1-CESTAT is directed to dispose of the pending appeals b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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