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M/s. Glovis India Pvt Limited Versus The Deputy Registrar CESTAT (South Zone Bench) , The Commissioner of Central Excise (Appeals) , The Commissioner of Central Excise, The Deputy Commissioner of Central Excise, The Inspector of Police, Anti Corruption Branch

2017 (2) TMI 14 - MADRAS HIGH COURT

Stay of proceedings - The plea of the petitioner herein is untill the proceedings in the Appeals preferred by them before the 2nd respondent/department, is finally disposed of, the proceedings pending for criminal case filed by petitioner in C.C.No.49 of 2013, before Principal Special Judge for CBI cases, Chennai, may be directed to be stayed - Held that: - the criminal proceedings pending before the trial court shall go on and there is no need to entertain the plea of the petitioner to stay the .....

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pondents : 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, incorporated as a Private Limited Company, is a group company of Hyundai Motors, is doing its business and handles export, transportation of cars and involved in procurement of components required for manufacture of car and the packed in kits are known as CKD Kits (Completely Knocked Down) and the kits so packed are exported to Hyundai Assan Otomotive S .....

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on 26.08.2009 and registration number. The petitioner further states that they were procuring through inland sources components for manufacture of CKD Kits falling under Chapter 8708 of the Central Excise Tariff Act, 1985, by paying excise duty and such goods post the CKD operation are exclusively exported by the petitioner under self-certification under the cover of Form ARE-1. The petitioner has been availing the CENVAT credit of the duty paid on the Excisable goods exclusively used in the Ex .....

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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 and in terms of Rule 18 of the Central Excise Rules 2002, duty paid on exports can be claimed as rebate to the tota .....

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Rule 18 of CER, 2002 read with Notification No.21/2004-CE(NT) dated 6/9/2004, which according to the petitioner the Notification Number was wrongly emntioned in the said order in original as 19/20040C(NT) dated 6/9/2004. Aggrieved by the said order, the petitioner has preferred an appeal No.4/2012 on 12.01.2012 before the 2nd respondent on the ground that the rebtate claim ought to have been sanctioned by the 4th respondent in full. The Department too has preferred an appeal before the 2nd resp .....

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ere 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 petit .....

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on 120-B IPC r/w.420 IPC and 13(2) r/w.13(1) of Prevention of Corruption Act, 1988 and registered a case in C.C.No.49/2013 on the file of Principal Special Judge for CBI cases, Chennai. The plea of the petitioner herein is untill the proceedings in the Appeals preferred by them before the 2nd respondent/department, is finally disposed of, the proceedings pending in C.C.No.49 of 2013, may be directed to be stayed. 4. The learned counsel appearing for the respondents relied upon the Ruling of the .....

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in a criminal case. On principle also, this view commends us. It is well settled that the standard of proof in a department proceeding 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 basi .....

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ution may be quashed. But that principle will not apply in the case of the departmental proceeding as the criminal trial and the departmental proceeding are held by two different entities. Further, they are not in the same hierarchy. 5. Thus the respondents counsel contends that the proceedings in CESTAT and the proceedings in trial court are two different entitles and those proceedings can go on simultaneously and there is no bar for the same and if the petitioner/accused herein gets a favourab .....

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