TMI Blog2007 (12) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... nt petition. The criminal proceedings initiated in the said E.O.C.C. on the file of the learned Judicial Magistrate, Kanchipuram by the respondent herein is sought to be quashed by invoking the inherent powers of the High Court under Section 482 Cr.P.C. in this petition. 3. Mr. S.Y. Masood, learned counsel appearing for the petitioner, taking the Court through the Departmental Clarifications cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inimum monetary limit of evasion of excise duty for launching prosecution has been enhanced from Rs. 5,00,000/- to Rs. 25,00,000/-. Of course on the date of presentation of complaint for prosecution there was the order of Commissioner of Central Excise fixing the extent of evasion Central Excise duty at Rs. 27,39,678/-. The said order of assessment was admittedly set aside by the Customs, Excise a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso in view of the subsequent assessment of evasion of duty much below the minimum amount required for launching prosecution. 6. It is not disputed that the order or remand passed by the Customs Excise and Service Tax Appellate Tribunal has not been challenged by the department. If at all the order is revised and the extent of evasion of excise duty is fixed at an amount which is more than the m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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