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TMI Blog2022 (2) TMI 557X X X X Extracts X X X X X X X X Extracts X X X X ..... earned counsel for the parties and perused the relevant papers on record. 3. The present petitioners have been subjected to a criminal proceeding vide Complaint Case bearing No.2(C) C.C. No.57 of 2003 filed by the present opposite party for commission of offence under Sections 9(1)(b), 9(1)(bb), 9(1)(bbb), 9(1)(d) and 9AA of the Central Excise Act, 1944. The crux of the complaint is that the accused-petitioners indulged in suppression of manufacture of Vanaspati and clandestine removal thereof in the guise of various refined oil products in contravention of different rules of Central Excise Rules, 1944 with intent to evade payment of Central Excise duty. It is further averred in the complaint that the Commissioner of Central Excise & Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and rule of rationale." In view of the aforesaid order of the Tribunal, the order of the Adjudicating Authority dated 23.12.1999 which laid the substantial basis for the complaint against the petitioners, has become non-existent. 5. It is contended by the learned counsel for the petitioners that since both the adjudication proceeding and criminal prosecutions involve the selfsame set of facts or allegations, continuance of the proceeding of the complaint case would be an abuse of the process of the Court in the event of exoneration of the petitioners from the allegations in the adjudication proceeding. His further contention is that continuance of the criminal proceeding during pendency of the departmental enquiry / adjudication proceedi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation proceeding and criminal proceeding are independent in nature to each other; (iv) The finding against the person facing prosecution in the adjudication proceeding is not binding on the proceeding for criminal prosecution; (v) Adjudication proceeding by the Enforcement Directorate is not prosecution by a competent court of law to attract the provisions of Article 20(2) of the Constitution or Section 300 of the Code of Criminal Procedure. (vi) The finding in the adjudication proceeding in favour of the person facing trial for identical violation will depend upon the nature of finding. If the exoneration in adjudication proceeding is on technical ground and not on merit, prosecution may continue; and (vii) In case of exoneration, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion in the adjudication proceedings as well as the proceeding for the prosecution is identical and the exoneration of the person concerned in the adjudication proceedings is on merits. 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. On the basis of the aforesaid principles, the majority proceeded to analyse the factual matrix and analysed the finding recorded by the adjudicating authority and opined when there is a finding by the Enforcement Directorate in the adjudication proceeding that there is no contravention of any of the provisions of the Act, it would be unjust and an abuse of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e CRLMC stands allowed directing the further proceeding of the Complaint Case No.2(C) C.C. 57 of 2003 to be kept in abeyance pending disposal of the Department adjudication proceedings started under the Central Excise Act, 1944 and the Rules thereunder.
11. As restrictions due to resurgence of COVID-19 situation are continuing, learned counsel for the parties may utilize a printout copy of the order available in the High Court's website, at par with certified copy, subject to attestation by the concerned advocate, in the manner prescribed vide Court's Notice No.4587, dated 25th March, 2020 as modified by Court's Notice No.4798, dated 15th April, 2021 and Court's Office order circulated vide Memo Nos.514 & 515 dated 7th January, 2022. X X X X Extracts X X X X X X X X Extracts X X X X
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