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TMI Blog2015 (9) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... 14 (7) TMI 545 - SUPREME COURT] was delivered on 07.07.2014, the Hon'ble Supreme Court only laid down the law and did not state in the order that the order will have only prospective operation. Therefore, having regard to the provisions of Section 9AA of the Central Excise Act, 1944, which is in parimateria with Section 141 of the Negotiable Instruments Act, without impleading the partnership firm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trate for Economic Offences (E.O.II), Egmore, Chennai stating that the basis of the complaint, namely the petitioner has not complied with the order of the Commissioner of Central Excise, Chennai made in O.A.Nos.2/2007 dated 14.02.2007 and submitted that the order made in O.A.No.2/2007 dated 14.02.2007 passed by the Commissioner of Central Excise was set aside in the Final Order No.30 31/2010 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the petitioner, who is only a partner, is liable to be quashed as the respondent failed to implement the partnership firm, namely M/s. Urbane Industries as one of the accused. 3. Mr. T.P. Sekar, learned Special Public Prosecutor submitted that having regard to the judgment of the Hon'ble Supreme Court, the contention of the learned counsel for the petitioner has to be considered as th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd to the provisions of Section 9AA of the Central Excise Act, 1944, which is in parimateria with Section 141 of the Negotiable Instruments Act, without impleading the partnership firm, prosecution initiated against the partners is not maintainable and on that ground, these petitions may be allowed. As regards the contention of the learned Special Public Prosecutor that liberty may be granted for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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