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TMI Blog2018 (8) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... 98 pending before the Special Judge (Economic Offences), Patna, for the alleged commission of the offences punishable under Section 9 and 9AA of the Central Excise Act, 1944. 2. Basis of the present complaint case is the demand of central excise duty confirmed by the Adjudicating Authority vide order in Original Case No.03/95 dated 29.12.1995, alleging therein commission of offence under Section 9 and 9AA of the Central Excise Act, 1944, (for short the 'Act') by this Petitioner amounting to evasion of payment of duty, removal of excisable goods in contravention of the provision of the Act and the Rules made thereunder and failure to supply the information as required by the Rules and giving false information. 3. In accordance with Rules, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 13.12.2013, on the basis of aforesaid judgment and order of Hon'ble Supreme Court. True copy of the aforesaid judgment and order of the Hon'ble Supreme Court, Karnataka High Court at Bengaluru and Calcutta High Court are annexed as Annexure-1 series. 6. Counsel for the petitioner further submits that as on date, the demand of the Department having been effaced by the judgment of Hon'ble Supreme court, continuance of the proceedings is unwarranted and even otherwise does not have sanction of law and amounts to an abuse of process of Court. Counsel for the petitioner has relied on the decision of the Hon'ble Supreme Court in the case of Uttam Chand and ors. Vs. ITO reported in (1982) 2 SCC 543, in which it has been held that if the cor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... argument in this case. Therefore, this case was heard on merit and judgment was reserved. 8. This Court after looking into the complaint filed by the Complainant, namely, Mr. M. K. Srivastava, Assistant Commissioner, Central Excise, Division- Bhagalpur, find that present complaint has been filed under Section 9 & 9AA of the Central Excise Act, 1944, for evasion of payment of duty, removal of excisable goods in contravention of the provision of the Act and the Rules made thereunder and failure to supply the information as required by the Rules and giving false information. In accordance with Rules, show cause notice was issued proposing recovery of central excise duty short paid and imposition of penalty. In the present case, for the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 7 SCC 591. Central Board of Excise and Customs based on the principles decided by Hon'ble Supreme Court has issued a circular No.998/5/2015-CX dated 28.02.2015 directing withdrawal of prosecutions where on identical allegation the assessee had been exonerated in adjudication proceedings (Anneuxre-3). 10. In the instant case, Union of India was asked to seek instructions as to whether any such withdrawal petition has been filed on behalf of the Department in terms of the aforesaid circular, but no instruction has been received by the Union of India. 11. Counsel for the petitioner has submitted that similar complaint cases arising out of the order in Original No.03/95 dated 29.12.1995 were filed in the Courts in Bengaluru and Kolkata and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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