2001 (3) TMI 110 - HC - Central Excise

Summary

The High Court of Judicature at Madras dismissed a petition seeking to quash criminal proceedings under the Central Excise Act, stating that departmental proceedings and criminal cases can proceed simultaneously. The court found that the standard of proof required in confiscation proceedings is different from that in criminal cases. The petition was dismissed as there was no merit, and the criminal proceedings were not stayed.