https://www.taxtmi.com/caselaws?id=48259 The High Court dismissed the petition to quash the private complaint under Section 482 Cr. P.C. The Court found prima facie evidence supporting the allegations of evasion of Central Excise duty and non-compliance with excise laws by the parties involved. The Commissioner's order regarding the determination of the real manufacturer did not absolve the accused of the alleged offences, leading the Court to conclude that there were sufficient grounds to proceed with a full trial. The Court emphasized that the monetary limit for prosecution set by a circular was not binding in criminal proceedings under the Central Excise Act. en-us Wed, 14 May 2008 00:00:00 +0530 Mon, 08 Dec 2014 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48259 The High Court dismissed the petition to quash the private complaint under Section 482 Cr. P.C. The Court found prima facie evidence supporting the allegations of evasion of Central Excise duty and non-compliance with excise laws by the parties involved. The Commissioner's order regarding the determination of the real manufacturer did not absolve the accused of the alleged offences, leading the Court to conclude that there were sufficient grounds to proceed with a full trial. The Court emphasized that the monetary limit for prosecution set by a circular was not binding in criminal proceedings under the Central Excise Act. Case-Laws Central Excise Wed, 14 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48259