2024 (5) TMI 1427

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....stoms Department] had filed a complaint under Section 9 & 9 AA of Central Excise Act 1944 and Sections 420, 465 468, 471 of the Indian Penal Code against the petitioners-accused persons herein on account of the alleged default in excise liability. 3. Learned counsel for the petitioner submits that the petitioners-accused persons have deposited the aforesaid liability, under the Sabka Vishwas-(Legacy Dispute Resolution) Scheme, 2019, notified by the Central Government and even the amount stands deposited with the respondents. This fact is not disputed by Mr. Vijay Kumar Arora, learned counsel for the respondent also. 4. In the above background, the learned counsel for the petitioner submits, that in view of the aforesaid Scheme, notified....

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....01.2020. Consequently, the approval was also accorded on 05.09.2022, for withdrawing the prosecution instituted/pending against the petitioner(s)- accused. It is in this background, that the prayer for quashing the prosecution in Complaint No.72-I/2011, has been made. 3. Upon issuance of notice by this Court on 09.12.2022, the Respondent-Complainant has filed the reply-affidavit dated 14.08.2023, verified by Principal Council, CGST Shimla, affirming that the petitioner(s)- accused have deposited their liability under SVLDRS- 2019 on 10.12.2019, for which even the No Dues- Discharge Certificate dated 17.01.2020 was issued; and then the approval was accorded on 05.09.2022 for withdrawing the prosecution against the petitioner(s)- accused. Ho....