- 1 - NC: 2025:KHC:7976 WP No. 12203 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 12203 OF 2023 (GM-RES) BETWEEN: 1. 3M INDIA LIMITED, A COMPANY REGISTERED UNDER THE PROVISIONS OF THE COMPANIES ACT, PLOT NO.48-51, ELECTRONIC CITY, HOSUR ROAD, BENGALURU - 560 100, REPRESENTED BY MS. PRIYA MENON, DATE OF INCORPORATION 04-07-1987 THE PROVISIONS OF THE COMPANIES ACT. 2. AMIT LAROYA FORMER MANAGING DIRECTOR, 3M INDIA LIMITED, PLOT NO.48-51, ELECTRONIC CITY, HOSUR ROAD, BENGALURU - 560 100. 3. SUNIL BANTHIYA FORMER VP/EXECUTIVE DIRECTOR, SUPPLY CHAIN (MFG, ENGG AND SOURCING) 3M INDIA LIMITED, PLOT NO.48-51, ELECTRONIC CITY, HOSUR ROAD, BENGALURU - 560 100. 4. SAMEER AGRAWAL FORMER CHIEF FINANCIAL OFFICER 3M INDIA LIMITED, PLOT NO.48-51, ELECTRONIC CITY, Digitally signed by KAVYA R Location: High Court of Karnataka - 2 - NC: 2025:KHC:7976 WP No. 12203 of 2023 HOSUR ROAD, BENGALURU - 560 100. 5. MILIND JOGLEKAR, SENIOR GENERAL MANAGER 3M INDIA LIMITED, PLOT NO.48-51, ELECTRONIC CITY, HOSUR ROAD, BENGALURU - 560 100. 6. B. SRIKANTH FORMER GENERAL MANAGER -SOURCING, 3M INDIA LIMITED, PLOT NO.48-51, ELECTRONIC CITY, HOSUR ROAD, BENGALURU - 560 100. 7. D K SURESH MANAGER - INDIRECT TAXES, 3M INDIA LIMITED, PLOT NO.48-51, ELECTRONIC CITY, HOSUR ROAD, BENGALURU - 560 100. …PETITIONERS (BY SRI. A.S. ANIRUDHA, ADVOCATE AND SRI. SAGAR AGARWAL, ADVOCATE FOR SRI. RAVI RAGHAVAN, ADVOCATE) AND: THE ASSISTANT COMMISSIONER OF CENTRAL TAXES (LEGAL), OFFICE OF THE PRINCIPAL COMMISSIONER OF CENTRAL TAX, BANGALORE-WEST COMMISSIONER ATE, TTMC/BMTC BUS STAND COMPLEX, BANASHANKARI, BENGALURU - 560 070. …RESPONDENT (BY SRI. JEEVAN J. NEERALGI, ADVOCATE) - 3 - NC: 2025:KHC:7976 WP No. 12203 of 2023 THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA R/W SEC. 482 OF THE CR.P.C PRAYING TO QUASHING THE CRIMINAL COMPLAINT AND ALL PROCEEDING IN C.C.NO.70/2020 (ANNX-E) PURSUANT THERETO AS AGAINST THE PETITIONERS HEREIN ON THE FILE OF THE LEARNED SPECIAL COURT FOR ECONOMIC OFFENCES, BENGALURU AND ETC. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioners seek the following reliefs: "a. Issue a writ of Certiorari or a Writ in the nature of Certiorari or any other appropriate Writ or order or direction quashing the criminal complaint and all proceedings in C. C. No. 70/2020 (ANNEXURE E) pursuant thereto as against the Petitioners herein on the file of the learned Special Court for Economic Offences, Bengaluru; b. Issue a writ of Certiorari or a Writ in the nature of Certiorari or any other appropriate Writ or order or direction quashing the order of cognizance dated 07.11.2020 (ANNEXURE A) as against the Petitioners herein passed by the learned Special Court for - 4 - NC: 2025:KHC:7976 WP No. 12203 of 2023 Economic Offences, Bangalore; c. Pass such other order as this Hon'ble Court may deem fit and proper in the circumstances of the case and in the interests of justice." 2. Heard learned counsel for the petitioners and learned counsel for the respondent and perused the material on record. 3. A perusal of the material on record will indicate that vide order dated 19.01.2016 bearing No.Sl.No.BLR-EXCUS-003- 31-15-16, the Commissioner of Central Excise, Bengaluru III Commissionerate, Bengaluru, confirmed levy of penalty on the petitioners. 4. Aggrieved by the same, the petitioners file statutory appeals before the Customs, Excise & Service Appellate Tribunal, Bangalore ('the CESTAT' for short). During the pendency of the said appeals before the CESTAT, the respondent filed the instant complaint which is pending in C.C.No.70/2020 before the Special Court for Economic Offences, Bengaluru for an offence punishable under Section 9 of the Central Excise Act, 1944. After earlier approaching this Court in W.P.No.588/2021 dated 02.03.2022 and W.P.No.17185/2022 dated 11.10.2022, the petitioners have - 5 - NC: 2025:KHC:7976 WP No. 12203 of 2023 preferred the present petition challenging the criminal proceedings pending in C.C.No.70/2020. 5. Learned counsel appearing for the petitioners submits that in view of the Appeal Nos.E/20841-20847/2016 filed by the petitioners before the CESTAT having been allowed vide order dated 13.02.2023, the very foundation / basis for the initiation of the criminal proceedings does not survive any longer and as a consequence of quashment of the proceedings of the order by the CESTAT, the impugned criminal proceedings also deserves to be quashed. 6. Per contra, the learned counsel for the respondent fairly does not dispute that the order dated 19.01.2016 passed by the Commissioner, Commissioner of Central Excise, Bengaluru III Commissionerate, Bengaluru has been infact set aside by the CESTAT on 13.02.2023 and other writ petition / appeal has not been preferred by the respondent and the said order passed by the CESTAT has attained finality. 7. In view of the aforesaid facts and circumstances and setting aside of the order dated 19.01.2016 by the CESTAT vide - 6 - NC: 2025:KHC:7976 WP No. 12203 of 2023 order dated 13.02.2023, the very basis / foundation on which the criminal proceedings were initiated against the petitioners does not survive and the same deserves to be quashed. 8. In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The proceedings in C.C.No.70/2020 pending on the file of the Special Court for Economic Offences, Bengaluru, qua the petitioners, are hereby quashed. Sd/- (S.R.KRISHNA KUMAR) JUDGE SJK List No.: 3 Sl No.: 14 CT: BHK