- (1.) Leave granted.
(2.) A notice was issued by the Collector of Central Excise, Raipur on 18-2-1992 to show cause as to why excise duty of Rs. 5,10,271/- should not be recovered from the company. On a reply having been filed by the company, the Collector, vide order dated 1-7-1992, confirmed the duty and also imposed penalty of Rs. 2.5 lac upon the company.
(3.) Against the order of the Collector, the Company filed an appeal before the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi [now Customs, Excise & Service Tax Appellate Tribunal] (for short, the Tribunal ). The Tribunal, by its order dated 18-11-1992, stayed the recovery of excise duty along with penalty during the pendency of the appeal. However, during the pendency of the said appeal, respondent filed a criminal complaint being Criminal Complaint No. 17 of 1994 on 9-11-1994 against the appellant-company and some of its officials in the court of Additional Chief Magistrate (Economic Offences), Indore. The said complaint was subsequently transferred to Special Magistrate (Economic Offences), Jabalpur and was re-numbered as Criminal Case No. 966 of 2000.;