M/S. Rimjhim Ispat Ltd. vs Union Of India

The Supreme Court examined the validity of concurrent dismissals of discharge applications in criminal proceedings initiated under Sections 9 and 9AA of the Central Excise Act, 1944, against M/s Rimjhim Ispat Ltd. The appellants argued that departmental proceedings should be quashed, asserting that criminal proceedings were not sustainable. The Court upheld the lower courts' decisions, emphasizing the procedural and substantive aspects of the criminal case and the departmental proceedings. The judgment underscores the importance of maintaining the distinction between departmental and criminal proceedings under excise law.