J.K. Cigarettes Ltd. vs Superintendent Of Central Excise on 27 May, 1988
(2) The provisions of sub-section (1)
shall, so far as may be, apply in relation to
any proceeding under this Act, other than a
proceeding before a court, as they apply in
relation to a proceeding before a court.‖
A Division Bench of this Court has, speaking
through A.K. Sikri, J. (as he then was) held, in J
& K Cigarettes Ltd. v. Collector of Central
Excise [2009 (242) E.L.T. 189 (Del.)] that, by
virtue of sub-section (2), Section 138B(1) of the
Act would apply, with as much force, to
adjudication proceedings, as to criminal
proceedings.