2015 (10) TMI 665 - HC - Central Excise

Evasion of excise duty - Held that - After the culmination of the adjudication proceedings, the matter is pending before the Central Excise Appellate Tribunal and hence, prosecution is not maintainable. I am not able to concur with this argument. Since the ingredient of the offence of duty evasion is different from the scope of enquiry in adjudication proceedings, the prosecution can proceed simultaneously with the adjudication proceedings. Hence, there is no merit in this contention - Decided against assessee.

Summary

The petition to quash proceedings in CC.No.22 of 2014 was dismissed by the Madras High Court. The prosecution for evasion of excise duty can proceed alongside adjudication proceedings. The Criminal Original Petition was dismissed with liberty to raise points in trial court.