2021 (11) TMI 117

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..... cise and Service Tax Appellate Tribunal, against the order dated 22.05.2008, the petitioners are at liberty to pursue the litigation before the Tribunal and as such, this criminal petition is not maintainable. Petition dismissed. - CRIMINAL PETITION No.12910 of 2011 - - - Dated:- 18-10-2021 - HONOURABLE SMT JUSTICE P. SREE SUDHA Petitioner Advocate : P. Prabhakar Rao Respondent Ad .....

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..... vailment of CENVAT credit on the melting scrap imported under consessional rate in terms of Customs Notification, thereby committed an offence under Section 9 of the Central Excise Act. The respondent issued a show cause notice dated 18.08.2004 calling upon explanation as to why they should not be imposed differential customs duty and penalties mentioned in the said notice. The petitioners gave re .....

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..... of the CESTAT by reducing the amounts to the depositors. The petitioners have complied with the said order. Thus, it is clear that the validity of the whole proceedings dated 22.05.2008 were in dispute and being examined by the statutory appellate Tribunal and thus, filing of the impugned C.C., is nothing but abuse of process of the law and it is liable to be quashed or to be stayed till the disp .....

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