TMI Blog2018 (8) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... vide show cause notice dated 27.03.1987 and levied penalty on the Petitioner-Company and the individual accused. The said order in original dated 29.12.1995 stood set aside by the CEGAT vide its judgment dated 04.09.1998 - In the instant case, Union of India was asked to seek instructions as to whether any such withdrawal petition has been filed on behalf of the Department in terms of the aforesaid circular, but no instruction has been received by the Union of India. Continuance of the criminal proceeding against the Petitioner in terms of order passed in Original Case No.03/95 dated 29.12.1995 will amount to abuse of process of the Court and mere harassment to the petitioner - application allowed. - Criminal Miscellaneous No. 28387 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posed penalty amounting to ₹ 7 crores against accused Company and ₹ 3.15 crores against the Directors, Accused Nos.2 to 7, and the matter is, now, pending before the CEGAT in appellate stage. 4. It is mentioned in the complaint that as per the said scheme of the Act, in addition to the adjudicating proceedings, offence committed under Section 9 9AA of the Act also amounts to criminal offence, punishable with imprisonment and also fine and cognizable by the Court. The offence relates to period 1983 to 1987. 5. Counsel for the petitioner has submitted basis of the present case being the demand of central excise duty confirmed by the Adjudicating Authority vide order in Original Case No.03/95 dated 29.12.1995, alleging offe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Radheshyam Kejriwal Vs. State of West Bengal and another reported in (2011) 3 SCC 581, it has been held that in case it is found on merit that there is no contravention of the provisions of the Act in the adjudication proceedings, the trial of the person concerned shall be an abuse of the process of the Court. Further submission is that aforesaid principles have also been accepted by the Central Board of Excise and Customs and based on these principles it has issued a circular No.998/5/2015-CX dated 28.02.2015 directing withdrawal of prosecutions where on identical allegation the assessee had been exonerated in adjudication proceedings. Copy of the aforesaid circular has been annexed as Annexure-3. Learned counsel for the petitioner ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs, Accused Nos.2 to 7, and the matter is pending before the CEGAT in appellate stage. As per said scheme of the Act, in addition to the adjudicating proceedings, offence committed under Section 9 9AA of the Act also amounts to criminal offence punishable with imprisonment and also fine and cognizable by the Court. 9. It is admitted position in this case that genesis of the present complaint is the order in Original Case No.3/95 passed by the Commissioner of Central Excise, New Delhi, dated 29.12.1995, which confirmed demands for differential excise duty made on the Petitioner-Company vide show cause notice dated 27.03.1987 and levied penalty on the Petitioner-Company and the individual accused. The said order in original dated 29.12.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... basis of aforesaid judgment and order of Hon ble Supreme Court. The judgment passed by Hon ble Supreme Court as well Karnataka High Court at Bengaluru and Calcutta High Court are annexed as Annexure-1 series. 12. This Court after looking into the judgment of the Hon ble Supreme Court passed in the case of ITC Limited Vs CCE, New Delhi and anr. reported in (2004) 7 SCC 591 finds that Hon ble Supreme Court has set aside all the demands raised against the petitioner by the department. 13. Pursuant to judgment of Hon ble Supreme Court exonerating and setting aside all demands, the individual accused in the present complaint filed discharge application under Section 245(2) Cr. P. C. before the Court of the Special Judge (Economic Offences ..... X X X X Extracts X X X X X X X X Extracts X X X X
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