TMI Blog2022 (6) TMI 1260X X X X Extracts X X X X X X X X Extracts X X X X ..... THAT:- It is an accepted and admitted case that the appeal preferred by the respondents is pending before the CESTAT and has not been adjudicated and decided. On examination of stay order which directs the appellant therein, namely, M/s Kavveri Telecom Products Limited, to make pre-deposit of Rs.15 lakhs. Therefore, there is no exoneration or finding on merits by the CESTAT on the subject matter o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quashes prosecution under Sections 9 and 9-AA of the Central Excise Act, 1944 on the ground that the Customs, Excise and Service Tax Appellate Tribunal, Bengaluru (the CESTAT ) has granted stay on the recovery of the tax and penalty amount. It is an accepted and admitted case that the appeal preferred by the respondents is pending before the CESTAT and has not been adjudicated and decided. We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... complaint in C. C. No. 332 of 2011. We, however, clarify that it will be open to the respondents to file an application seeking exemption from personal appearance as well as under Section 309 of the Code of Criminal Procedure, 1973. If any, such applications are filed, the same would be considered and decided in accordance with the law. We have not made any comments in that regard. We also r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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