https://www.taxtmi.com/caselaws?id=44977 Territorial jurisdiction was not available to the Calcutta High Court to entertain a Section 482 CrPC petition seeking quashing of an investigation and FIR linked to a matter pending at Balasore, because the alleged acts occurred at the factory site and the processing of CBI papers in Calcutta or the company's head office there did not confer jurisdiction. The FIR alleging evasion of central excise duty, conspiracy and cheating was also not quashed merely because excise proceedings were pending, since recovery and penalty under excise law do not displace criminal investigation where the FIR independently discloses prima facie offences; the investigation was permitted to continue. en-us Thu, 29 Jan 1998 00:00:00 +0530 Wed, 07 Jul 2010 14:11:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44977 Territorial jurisdiction was not available to the Calcutta High Court to entertain a Section 482 CrPC petition seeking quashing of an investigation and FIR linked to a matter pending at Balasore, because the alleged acts occurred at the factory site and the processing of CBI papers in Calcutta or the company's head office there did not confer jurisdiction. The FIR alleging evasion of central excise duty, conspiracy and cheating was also not quashed merely because excise proceedings were pending, since recovery and penalty under excise law do not displace criminal investigation where the FIR independently discloses prima facie offences; the investigation was permitted to continue. Case-Laws Central Excise Thu, 29 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44977