2015 (10) TMI 665

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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. - Crl.OP.No.18013 of 2015 and M.P.Nos.1 and 2 of 2015 - - - Dated:- 21-7-2015 - The Honourable Mr. Justice P. N .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dication 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X