2008 (8) TMI 29

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..... [Order]. - Leave granted. 2. A notice was issued by the Collector of Central Excise, Raipur on 18-2-1992 to show cause as to why excise duty of Rs. 5,10,271/- should not be recovered from the company. On a reply having been filed by the company, the Collector, vide order dated 1-7-1992, confirmed the duty and also imposed penalty of Rs. 2.5 lac upon the company. 3. Against the order of the Col .....

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..... set aside the order-in-original passed by the Collector and remanded the matter to the Collector for re-adjudication. 5. In the meantime, appellants in these appeals filed Misc. Criminal Case No. 3048 of 2005 under Section 482 of the Code of Criminal Procedure in the High Court of M.P. at Jabalpur for quashing Criminal Complaint No. 966 of 2000. The High Court, by the impugned order dated 22-8-20 .....

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..... ty and consequent levy of penalty cannot continue. 9. Mr. V. Shekhar, learned senior counsel appearing for the Revenue does not dispute this proposition and further states that the Revenue does not press for the prosecution of the appellants. 10. In view of the statement made by Mr. V. Shekhar, learned senior counsel appearing for the Revenue, we allow these appeals and quash Criminal Complaint .....

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