2026 (6) TMI 258

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....6.2011 has been filed by Assistant Commissioner, Customs and Central Excise Division-III, District Ghaziabad in discharge of his official duties, being its Complaint Case No. 742/9 of 2011 (Union of India through Sri Kundan Yadav Assistant Commissioner, Customs & Central Excise Division-III, Ghaziabad Vs. M/s Secur Industries Ltd. and another) in the Court of Special Chief Judicial Magistrate, Meerut for summoning the accused-applicants under Section 9 and 9AA of the Central Excise Act, 1944, where in it has been averred that the accused persons have knowingly and intentionally evaded Central Excise duty to the tune of Rs. 38,01,374/- (Rs. Thirty-eight Lacs one thousand and three hundred seventy-four only) which was leviable on the finished....

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....ading 8301.00 of the schedule to the Central Excise Tariff Act 1985 and Sri Ashutosh Agarwal is its Managing Director (applicant no.2). The applicant no.1 is registered with the Central Excise Department under Central Excise Registration No. 01/CH-83/SECUR/ 280206/ 92. He further submits that the Central Excise Department received information that the applicants are evading Central Excise duty and accordingly, a team of Central Preventive Officers of Central Excise Commissionerate, Meerut-I visited the applicant company on 07.05.1999 and found that the applicants were engaged in violating the provisions of Central Excise Rules, 1944. Consequently, a show cause notice dated 02.08.2000 was issued with regard to evasion of Central Excise duty ....

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....pending appeal before the CESTAT has been allowed vide order dated 19.05.2017. Learned counsel further argued against the order dated 19.05.2017, the Commissioner of CGST and Central Excise, Ghaziabad filed a Central Excise Appeal No. 104 of 2018 (Commissioner of CGST and Central Excise, Ghaziabad Vs. M/s Secure Industries Ltd) before this Court, and a co-ordinate Bench of this Court vide order 20.07.2018 dismissed the appeal as not maintainable. Learned counsel further argued that the very basis of allegations against the applicants has been found false and the findings of the tribunal became conclusive, therefore initiation of criminal prosecution is nothing but an abuse of the process of law and as such, the entire proceedings are liable....