(1.) This order shall dispose of the above noted three petitions as common questions of law and facts are involved therein.
(2.) Challenge in the present petitions is to the order dtd. 18/12/2019 passed by the Additional Sessions Judge, Faridabad, whereby while observing that a prima-facie case under Ss. 420, 467, 468 and 417 IPC is made out against the petitioners, the case was remanded to the Chief Judicial Magistrate, Faridabad with a direction to proceed in accordance with law.
(3.) On 7/12/2021, it was argued by the learned Senior counsel for the petitioner(s) that the Deputy Excise and Taxation Commissioner (X), Faridabad, while submitting a detailed final report to the Excise and Taxation Commissioner, Haryana, Panchkula, vide communication dtd. 6/4/2018, had intimated that recoverable amount along with interest, on account of mismatch, has been recovered from the licensee-petitioner(s) and there was no revenue loss to the department. It was, thus, argued that while passing the impugned order, the learned Additional Sessions Judge, Faridabad, has totally brushed aside the said material fact.