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The HC allowed the criminal revision, set aside the CJM's order permitting marking of the 2023 adjudication order under ss. 173(5) and 294 CrPC, and held that ss. 173(5) and 173(4) CrPC do not apply to prosecutions founded on private complaints under the Central Excise Act. The court found the original 2006 sanction invalidated because the 2005 adjudication was quashed by CESTAT, and the 2023 adjudication, imposing liability differently, was not placed before the sanctioning authority; thus it cannot be relied upon without a fresh sanction. Consequently, the 2023 order cannot be introduced into the pending prosecution.
The HC allowed the criminal revision, set aside the CJM's order permitting marking of the 2023 adjudication order under ss. 173(5) and 294 CrPC, and held that ss. 173(5) and 173(4) CrPC do not apply to prosecutions founded on private complaints under the Central Excise Act. The court found the original 2006 sanction invalidated because the 2005 adjudication was quashed by CESTAT, and the 2023 adjudication, imposing liability differently, was not placed before the sanctioning authority; thus it cannot be relied upon without a fresh sanction. Consequently, the 2023 order cannot be introduced into the pending prosecution.
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