2023 (11) TMI 678

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..... T:- It is apparent from the record that after presentation of the complaint by the respondent, the present petitioner alongwith other accused have been ordered to be summoned by the trial Court. All the documentary evidence has already been collected by the respondent and the custody of the petitioner will not serve any meaningful purpose, at this stage. Without commenting any further on the me .....

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..... nt Commissioner vs. M.S. Jujhar Advertisers and others COMA/12978/2021 dated 03.09.2021 (Annexure P-1) under Section 9 and 9AA of the Central Excise Act, 1944 read with Section 174/175 of the Goods and Service Tax Act to appear before the trial Court to face the trial in pursuance of summoning order dated 07.09.2021 (Annexure P-5). 2. Learned counsel for the petitioner contends that the comp .....

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..... dy to appear before the trial Court and to join the proceedings before the learned trial Court. 3. On the other hand, learned counsel appearing on behalf of the respondent has vehemently opposed the prayer made by learned counsel for the petitioner on the ground that the present petitioner had actively participated in the commission of crime alongwith other accused and keeping in view the gravi .....

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