Parallel excise prosecution can continue despite pending adjudication, as criminal liability is distinct from tribunal proceedings.

Criminal prosecution for alleged excise duty evasion may continue even while adjudication proceedings are pending before the appellate tribunal, because the offence under the Central Excise Act is distinct from the scope of adjudication. The court treated the two proceedings as capable of running simultaneously and rejected the plea to quash the prosecution, allowing the criminal case to proceed.

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Issues: Whether criminal prosecution for alleged excise duty evasion can proceed when adjudication proceedings are pending before the appellate tribunal.

Analysis: The allegation concerned evasion of excise duty and prosecution had been launched under Sections 9 and 9AA of the Central Excise Act, 1944. The pendency of adjudication proceedings before the appellate tribunal did not bar the criminal case, because the ingredients of the offence of duty evasion were held to be different from the scope of adjudication. The two proceedings were therefore capable of proceeding simultaneously.

Conclusion: The petition to quash the prosecution was rejected, and the criminal proceedings were permitted to continue.

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