2021 (11) TMI 117

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.... : B. Narasimha Sarma ORDER: This criminal petition is filed under Section 482 Cr.P.C., to quash the proceedings in C.C.No.171 of 2010 on the file of the Special Judge for Economic Offences, Hyderabad. The petitioners herein are A1 to A4. The offences alleged against them are under Sections 9 and 9 AA of the Central Excise Act, 1944. 2. On 13.12.2011, this Court, while admitting the criminal pe....

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....ice. However, the respondent vide order dated 22.05.2008, has determined the liability as Rs. 90,72,736/- towards the alleged irregular availment of CENVAT credit along with interest thereon and penalties, without giving proper opportunity and even without considering their case in proper perspective. Aggrieved by the said order, the petitioners filed statutory appeals vide File Nos.E/13 to 15 of ....

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.... finality. 5. The petitioners stated that they preferred appeals against the order dated 22.05.2008 on depositing certain amounts and also in the writ petition, the amount was reduced and they have complied with the said order. They further stated that the issue of validity of the proceedings dated 22.05.2008 has to be examined by the statutory appellate Tribunal and thus, C.C., is nothing but ab....