https://www.taxtmi.com/caselaws?id=300438 Pendency of appeals before the Customs, Excise and Service Tax Appellate Tribunal did not bar prosecution under Section 9 of the Central Excise Act, 1944, because departmental proceedings and criminal prosecution operate independently. The High Court reiterated that interference under Section 482 CrPC is limited and that criminal proceedings may be quashed only where no offence is disclosed or the process is an abuse of court process. As the complaint alleged fraudulent availment of Cenvat credit on fabricated documents without actual receipt of inputs, the material disclosed prima facie ingredients of the offence. Quashing was therefore declined. en-us Thu, 15 Feb 2018 00:00:00 +0530 Wed, 02 Feb 2022 08:44:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300438 Pendency of appeals before the Customs, Excise and Service Tax Appellate Tribunal did not bar prosecution under Section 9 of the Central Excise Act, 1944, because departmental proceedings and criminal prosecution operate independently. The High Court reiterated that interference under Section 482 CrPC is limited and that criminal proceedings may be quashed only where no offence is disclosed or the process is an abuse of court process. As the complaint alleged fraudulent availment of Cenvat credit on fabricated documents without actual receipt of inputs, the material disclosed prima facie ingredients of the offence. Quashing was therefore declined. Case-Laws Central Excise Thu, 15 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300438