1999 (7) TMI 73

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....tropolitan Magistrate (Economic Offence) at Egmore, Chennai. They seek to quash the proceedings in the above calendar case. 2.The proceedings against the petitioners came to be initiated by way of a private complaint at the instance of the respondent in this petition for an offence punishable under Section 9 of the Central Excise Act on the allegation that the petitioners have wilfully evaded p....

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....t of tax. The reference application filed by the department was also dismissed on 11-8-1997. The above facts would indicate that any continuation of the prosecution as on date will be misplaced and that it will amount to abuse of process of court. 3.It is reported by learned Counsel for the respondent that on 30-3-1998 a petition was also filed under Section 321 of the Code of Criminal Procedur....

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....ssion of the Central Government is not required when such a petition is filed by a special Public Prosecutor appointed under sub-section 8 of Section 24 Cr.P.C. Such a permission from the Central Government is required only in cases where a person, who files the petition, is not a Public Prosecutor appointed by the Central Government and such a person can file a petition for withdrawal of the pros....