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TMI Blog2002 (2) TMI 131X X X X Extracts X X X X X X X X Extracts X X X X ..... classing their products under Ch. Heading No. 6803.00 and the same was confirmed by the Department. The notification dated 20-3-1990 was withdrawn on 25-7-1991 and simultaneously Notification No. 60/91-C.E., dated 25-7-1991 was issued exempting the goods falling under Chapter No. 68 containing 25% or more by weight of Fly Ash or Phosphogypsum or both from the whole of duty of excise. The petitioner in its classification list dated 4-9-1991 read with the earlier letter dated 20-3-1990, claimed exemption for all the goods manufactured by it in terms of Notification No. 60/91-C.E., dated 25-7-1991 on the ground that their goods contained 25% by weight of Fly Ash, which was provisionally approved. When a sample was drawn and was sent for chemi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fly ash, had falsified his accounts and evaded duty in conspiracy with its officers, is liable for punishment under Section 9(1)(c) read Section 9 (aa) of Central Excise Act, 1944 read with Section 120-B I.P.C 3.The contention of the learned Counsel for the petitioner is that against the order passed by the Commissioner, Central Excise (Appeals), Bangalore dated 23-8-1996, the petitioner filed an appeal before the CEGAT, which set aside the order of the Commissioner (Appeals) and remitted the matter for re-examination in the light of the observations made by it, and the Commissioner of Central Excise (Appeals) by his order dated 21-12-1999 instead of deciding the matter as directed by the CEGAT remanded the matter to the Assistant Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... where it is held that if the question for consideration before the Income-Tax authorities has a direct bearing on the criminal proceedings under the Income Tax Act, it would be appropriate for staying the criminal proceedings till the disposal of the appeal before the Income-Tax authorities; and Shri Digvijay Cement Co. Ltd. v. State of Gujarat [1991 (53) E.L.T. 292 (Guj.)] where it is held that when the order of the Collector levying duty and imposition of penalty is appealed against and stay was obtained, criminal proceedings for non-compliance with the order of the Collector during the pendency of the appeal before the Tribunal are liable to be stayed till the disposal of the appeal; Roshanlal Agarwal v. Dy. Chief Controller of Imports A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 (S.C.)]. 5.Before considering the merits of the contentions raised by the Counsel for parties, it is necessary to have a look at Section 9(1) of the Central Excise Act, which lays down that failing to supply information or furnishing false information in relation to an information required by Rules made under the Excise Act is an offence punishable as mentioned therein. Therefore, it is clear that as per Section 9(1)(c) supplying false information and evading payment of duty penalty under the Act, are offences punishable under the Central Excise Act. If the offence alleged against the petitioner is that it is evading to pay the duty levied by the Commissioner in his order, which was stayed by the CEGAT, there is any amount of force in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that in the show cause notice issued by the Department to the petitioner there is reference about the non-payment of duty, and on this basis contended that the subject matter of the appeal before the CEGAT and the Criminal Court is one and the same, I am unable to agree with the said contention. Merely because there is a reference to non-payment of duty in the show cause notice it does not mean that the prosecution in this case is for non-payment of the amount, which was stayed by the CEGAT. What is stayed by the CEGAT is the collection of the duty levied by the Commissioner only. Therefore, the fact of the CEGAT staying the collection of the duty determined by the Commissioner is not and cannot be a bar for the Criminal Court taking cogni ..... X X X X Extracts X X X X X X X X Extracts X X X X
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