2015 (9) TMI 570

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....ubramanian For the Respondent : Mr. T.P. Sekar Special Public Prosecutor COMMON ORDER These petitions have been filed, seeking to quash the proceedings in E.O.C.C.Nos.102, 99, 98, 100, 101 of 2009 on the file of the learned Additional Chief Metropolitan Magistrate for Economic Offences (E.O.II), Egmore, Chennai. 2. The learned counsel for the petitioner submitted that  these petitions ....

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....t impleading the partnership firm is not maintainable. He also submitted that Section 9AA of the Central Excise Act, 1944 is in parimateria with Section 141 of the Negotiable Instruments Act, 1881 and while interpreting Section 141, the Hon'ble Supreme Court in the judgment referred to above held that without impleading the partnership firm or company, the partners or directors cannot be prose....

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....ed that the respondent may be granted liberty to initiate proceeding against the partnership firm also along with the petitioner.   4. I am unable to accept the contention of the learned Special Public Prosecutor. Though the judgment in Anil Gupta v. Star India Pvt. Ltd. & Another [(2014) 10 SCC 373 (SC)] was delivered on 07.07.2014, the Hon'ble Supreme Court only laid down the law ....