1999 (7) TMI 73 - HC - Central Excise

Summary

The High Court of Judicature at Madras quashed proceedings in a case where petitioners were accused of evading Central Excise duty. The Tribunal found no wilful default by the petitioners. The court allowed the withdrawal of prosecution under Section 321 of the Code of Criminal Procedure without requiring permission from the Central Government. The Criminal Original Petition was allowed, and Crl. M.P. No. 7451 of 1998 was dismissed.