https://www.taxtmi.com/caselaws?id=775980 The SC dismissed the appeal challenging criminal proceedings under the Central Excise Act, 1944, for clandestine manufacture and illicit removal of excisable goods. The Court held that despite the setting aside of a specific Commissioner's order dated 31.03.2011, the investigation and complaint against the appellants remained valid and were not solely reliant on the set-aside order. The Court found sufficient prima facie material from the investigation and search to justify the summoning order. It reaffirmed that parallel proceedings-civil and criminal-are permissible under the Act. The SC declined to interfere with the impugned judgment, upholding the continuation of criminal proceedings and rejecting the appellants' contention that the complaint was invalid due to reliance on a non-existent order. en-us Thu, 24 Jul 2025 00:00:00 +0530 Mon, 04 Aug 2025 08:28:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775980 The SC dismissed the appeal challenging criminal proceedings under the Central Excise Act, 1944, for clandestine manufacture and illicit removal of excisable goods. The Court held that despite the setting aside of a specific Commissioner's order dated 31.03.2011, the investigation and complaint against the appellants remained valid and were not solely reliant on the set-aside order. The Court found sufficient prima facie material from the investigation and search to justify the summoning order. It reaffirmed that parallel proceedings-civil and criminal-are permissible under the Act. The SC declined to interfere with the impugned judgment, upholding the continuation of criminal proceedings and rejecting the appellants' contention that the complaint was invalid due to reliance on a non-existent order. Case-Laws Central Excise Thu, 24 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775980