2008 (8) TMI 375

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..... c Offences, Bangalore. The said proceedings arise out of the complaint lodged by respondent herein, for the offences punishable under Sections 9 and 9AA of the Central Excise Act, 1973 (sic). 2. It is not in dispute that the complaint is lodged based on the insertion of Section 38A of the Finance Act, 2001 with retrospective effect (w.e.f. 28-2-1944). It is also not in dispute that the said law .....

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..... Petition is allowed accordingly. It is made clear that in case if it is found that the petitioners have committed any offence, it is open for the complainant to initiate fresh action if need be, in accordance with law. It is further made clear that the present order will not prohibit the Department in recovering its dues, if any, on account of violation of Central Excise Act, pursuant to valid ord .....

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