2015 (10) TMI 672

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..... h Aggarwala, Advocate ORDER Quashing of impugned order of 3rd November, 2006 vide which petitioners' application for dropping of proceedings arising out of the complaint under Section 9 of Central Excise and Salt Act, 1944 is sought in this petition. While entertaining this petition, proceedings before trial court were stayed and at the final hearing of this petition, it was urged by learned S .....

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..... r. V. Inspector Anti-Evasion Central Excise, New Delhi 1999 (2) JCC (Delhi) 584. Learned counsel for respondent had maintained that departmental proceedings and these criminal proceedings can go side by side and reduction of duty imposable in rectification proceedings is an aspect which is required to be considered at trial and not while exercising inherent jurisdiction of this Court under Sectio .....

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..... bsequent reduction of duty payable below Rs. 25 lac apparently renders continuance of proceedings arising out of complaint in question futile but since there is a reference to Central Board's earlier circular of 4th April, 1994 in respect of which, no submissions were advanced  during the course of hearing and the said Circular is also not placed on  record. Therefore, it would be approp .....

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