2020 (2) TMI 1765

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.... the Respondent - State : Mr. S.V. Gavand, APP, Mrs. A.A. Mane, Advocate P.C. : 1. Heard both sides. 2. On behalf of the petitioner/accused no.4, reliance is placed on judgment of the Hon'ble Apex Court in the matter of Superintendent and Remembrancer of Legal Affairs, West Bengal vs. Mohan Singh and Others [(1975) 3 Supreme Court Cases 706] as well as on Anil Khadkiwala vs. State (Govern....

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....esh Chandra Mehta vs. State of West Bengal [1999 (110) E.L.T. 324 (S.C.)] it is urged that statement recorded by the Customs Officer can be read in evidence. 3. I have perused the show cause notice and the ultimate order passed by the Central Excise and Gold Control Appellate Tribunal which culminated the adjudication proceedings. In paragraph 6 of the judgment of this Tribunal it is held that ....

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....riminal prosecution; (iii) Adjudication proceeding and criminal proceeding are independent in nature to each other; (iv) The finding against the person facing prosecution in the adjudication proceeding is not binding on the proceeding for criminal prosecution; (v) Adjudication proceeding by the Enforcement Directorate is not prosecution by a competent court of law to att....

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....dication proceeding as well as proceeding for prosecution is identical and the exoneration of the person concerned in the adjudication proceeding is on merits. In case it is found on merit that there is no contravention of the provisions of the Act in the adjudication proceeding, the trial of the person concerned shall be an abuse of the process of the court." 5. The second application under Se....