2007 (12) TMI 233

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 362 of 2002 on the file of the learned Judicial Magistrate, Kancheepuram is the petitioner in the present petition. The criminal proceedings initiated in the said E.O.C.C. on the file of the learned Judicial Magistrate, Kanchipuram by the respondent herein is sought to be quashed by invoking the inherent powers of the High Court under Section 482 Cr.P.C. in this petition. 3. Mr. S.Y. Masood, l....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cise duty was fixed at Rs. 4,03,000/-. 4. By Board's Letter No. F. 208/31/92 CXG, dated 4-4-2006, the minimum monetary limit of evasion of excise duty for launching prosecution has been enhanced from Rs. 5,00,000/- to Rs. 25,00,000/-. Of course on the date of presentation of complaint for prosecution there was the order of Commissioner of Central Excise fixing the extent of evasion Central Exci....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent fairly conceded that the complaint itself became infructuous in view of the order of the Tribunal and also in view of the subsequent assessment of evasion of duty much below the minimum amount required for launching prosecution. 6. It is not disputed that the order or remand passed by the Customs Excise and Service Tax Appellate Tribunal has not been challenged by the department. If at all ....