Excise evasion: SC paves way for trial against RIL

New Delhi, September 13 

The Supreme Court has paved the way for trial against Reliance Industries Ltd in a three-decade old case relating to alleged evasion of excise duty.

The apex court set aside the October 2015 order of the Gujarat High Court by which it had discharged the company saying that since one of the provisions of Central Excise Rules, 1944, was omitted in 1994 without prescribing any saving clause, the proceedings cannot continue.

A Bench comprising Justices Adarsh Kumar Goel and UU Lalit said "the charge against the respondent (Reliance Industries Ltd) is of evasion of duty. The ingredient of the offence is the evasion".

The Bench said there was no justification for the high court to quash the charge merely on the ground that a rule has been omitted.

The apex court, while setting aside the high court order, restored the order of the trial court which had in March 2013 framed charges against the company for alleged offences under provisions of the Central Excises and Salt Act, 1944 read with provisions of Central Excise Rules. — PTI