TMI Blog2001 (3) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... s under the Central Excise Act, the petitioners, who are the accused in C.C. No. 37 of 1999 have filed this petition under Section 482 Cr. P.C. seeking to quash the said proceedings mainly on the ground that the order of confiscation passed against the petitioners on the basis of the very same charge has been challenged in appeal before the Appellate Tribunal and the same is pending. 2.The learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rough the records and the judgments rendered by the Supreme Court referred to above, it is clear that it is settled law that the proceedings can go on simultaneously, except where the departmental proceedings and the criminal case are based on same set of facts and evidence in both the proceedings is common. 6.The basis for this preposition is that the proceedings in criminal case and the departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of confiscation has got nothing to do with the criminal prosecution. 9.Moreover, it is not established that the materials and evidence to be adduced by the Department before the Tribunal and the prosecution before the criminal Court are one and the same. 10.Under those circumstances, I do not find any merit in this petition and accordingly, the petition is dismissed. Consequently, Crl. M.P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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