2026-VIL-562-P&H-CE
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CENTRAL EXCISE High Court Cases

Central Excise - Quashing of criminal complaint in Central Excise matter where civil adjudication has been decided in favor of assessee - Criminal complaint was filed under Sections 9 and 9AA of the Central Excise Act against a manufacturing company and its officials - The Appellate Tribunal decided the appeal on merits in favor of the assessee, setting aside the entire demand and holding that the assessee has not contravened the relevant provisions - Whether criminal proceedings initiated under the Central Excise Act can continue simultaneously with civil adjudication proceedings, and if so, whether such proceedings must be quashed after the competent appellate authority decides the matter on merits in favor of the assessee – HELD - While adjudication proceedings and criminal prosecution may theoretically continue simultaneously, criminal prosecution cannot be permitted to continue once the competent appellate authority decides the matter on merits in favor of the assessee - When the CESTAT adjudicated the matter on merits and categorically holds that the assessee has not contravened the relevant provisions, the very substratum and basis of the criminal prosecution disappears - Once the competent appellate authority decides the matter on merits in favor of the assessee, continuation of criminal proceedings amounts to abuse of process of law - The criminal complaint and the summoning order, along with all consequential proceedings arising therefrom, are quashed – The petition is allowed
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