2011 (1) TMI 1496

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....7/401 of the Code of Criminal Procedure, 1973 (Cr. P.C.) praying therein that order dated 4th April, 2001 passed by the Additional Chief Metropolitan Magistrate (ACMM), New Delhi, whereby respondents have been discharged, be set aside. 2. Respondent No. 1 is a manufacturer of "ayurvedic medicines". Respondent No. 3 is the Director of respondent No. 1. It appears that drugs manufactured by ....

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....ification creams, lotions, moisturizers, shampoo etc. which attracted excise duty @ 40%. It was alleged that respondents had been paying excise duty of 10% applicable on "Ayurvedic medicines", thus, were evading excise duty. Show cause notices were issued for violating the Central Excise Act, 1944 (hereinafter referred to as the "Act"). Adjudication proceedings were conducted for the different ass....

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....unal, there was no chance of conviction of the respondents. This plea was opposed by the petitioner on the ground : (a) that the order of the Tribunal had been challenged in the Supreme Court and had not attained finality, (b) departmental adjudication proceedings were totally different than the prosecution of the petitioner, therefore, order passed by the Tribunal was of no help to the respondent....

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....t out that the expert opinion was pressed into service before the Tribunal of Dr. V.N. Pandey who had in detail analysed all these products and noted that the products contained the elements having ayurvedic medicinal value. It was also noted rightly by the Tribunal that all these products were produced under the drugs licence issued under the Drugs and Cosmetics Act." 7. Products in quest....