ITC LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) This application under Section 482 of the Code of Criminal Procedure has been filed for quashing entire proceeding of Complaint Case No.303-C of 1998 pending before the Special Judge (Economic Offences), Patna, for the alleged commission of the offences punishable under Section 9 and 9AA of the Central Excise Act, 1944.

(2.) Basis of the present complaint case is the demand of central excise duty confirmed by the Adjudicating Authority vide order in Original Case No.03/95 dated 29.11995, alleging therein commission of offence under Section 9 and 9AA of the Central Excise Act, 1944, (for short the 'Act') by this Petitioner amounting to evasion of payment of duty, removal of excisable goods in contravention of the provision of the Act and the Rules made thereunder and failure to supply the information as required by the Rules and giving false information.

(3.) In accordance with Rules, show cause notice was issued proposing recovery of central excise short duty paid and imposition of penalty. In the present case, for the period, in question, the Adjudicating Authority (Commissioner of Central Excise, Delhi) has imposed penalty amounting to Rs. 7 crores against accused Company and Rs. 15 crores against the Directors, Accused Nos.2 to 7, and the matter is, now, pending before the CEGAT in appellate stage.