H T L LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) THE Order of the Court is as follows :- Petitioners are accused in CC No. 84 of 1995 on the file of the Additional Chief Metropolitan Magistrate (Economic Offence) at Egmore, Chennai. THEy seek to quash the proceedings in the above calendar case.

(2.) THE proceedings against the petitioners came to be initiated by way of a private complaint at the instance of the respondent in this petition for an offence punishable under Section 9 of the Central Excise Act on the allegation that the petitioners have wilfully evaded payment of differential Central Excise duty for the period from 14-10-1991 to 6-2-1992 on the products manufactured by them. It is the admitted case of both parties that the Tribunal which went into the question by order, dated 17-5-1996 held that part of the matter can be adjudicated de novo and that the petitioners did not wilfully evade the payment of Central Excise duty on the question of wage arrears. It further held that there was no wilful default on the part of the petitioners and there was no intention on their part to evade such payment of Central Excise duty on the goods. THE de novo order dated 19-6-1997 also confirmed the orders of the Tribunal holding that there was no wilful intention on the part of the petitioners in evading the payment of tax, though it confirmed the payment of tax. THE reference application filed by the department was also dismissed on 11-8-1997. THE above facts would indicate that any continuation of the prosecution as on date will be misplaced and that it will amount to abuse of process of court.