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TMI Blog2013 (9) TMI 723X X X X Extracts X X X X X X X X Extracts X X X X ..... - The order which formed basis of the complaint in question had been set aside by the Appellate Tribunal, therefore, continuation of criminal proceedings against the petitioner would be nothing but an abuse of process of law – Order set aside - Complaint u/s 9, 9-A of the Central Excise Act, 1944 read with Sections 420, 467, 468 and 34 IPC and all the subsequent proceedings arising therefrom were quashed. - CRM No.M-14154 of 2010 (O&M) - - - Dated:- 3-9-2013 - Hon'ble Mrs. Justice Sabina,JJ. For the Petitioner : Mr. D. S. Patwalia, Advocate. For the Respondent : None JUDGMENT Sabina, J. Petitioner has filed this petition under Section 482 of the Code of Criminal Procedure, 1973 seeking quashing of the Complaint No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment of 25% of the outstanding amount, directed the appeal to be heard by the CEGAT on merits. As such, it is submitted that till the appeal is finally disposed of, M/s Mohan Bottling Company cannot be said to have evaded any tax, which is the requirement for initiating proceedings in terms of Section 9(1)(b) of the Central Excise Act, 1944. Notice of motion for 23.8.2010. Meanwhile, further proceedings before the trial Court shall remain stayed. Learned counsel for the petitioner has submitted that the order dated 01.02.1999 (Annexure P-1) which formed the basis of the complaint has since been set aside by the Appellate Tribunal vide order dated 11.12.2012. Said order had become final. None has appeared on behalf of the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ottling Co. (P) Ltd., G.T. Road, Dhandari Kalan, Ludhiana under section 11AC of the Central Excise Act, 1944, which should be paid forthwith. Hence, the complaint in question was filed for initiation of criminal proceedings against the accused. During trial, vide order dated 05.12.2005, petitioner was ordered to be summoned, although, petitioner was not initially arrayed as an accused in the complaint. During the course of arguments, learned counsel for the petitioner has placed on record copy of the order passed by the Appellate Tribunal dated 11.12.2012. The concluding para of the said judgment reads as under:- As regards, the period w.e.f. 28/9/96, in respect of the period, it is not the department's case that the sales were not a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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