J.B.PARDIWALA
Nandeshwari Steel Ltd. – Appellant
Versus
State of Gujarat – Respondent
J.B. Pardiwala, J.
1. Since the issues involved in all the captioned applications are the same and the parties are also the same, those were heard analogously and are being disposed of by this common judgment and order.
2. The Criminal Misc. Application No. 11461 of 2015 is treated as the lead matter.
3. By this application under Section 482 of the Code of Criminal Procedure, 1973, the applicants - original accused seek to invoke the inherent powers of this Court, praying for quashing of the proceedings of the Criminal Case No. 746 of 2013 pending in the Court of the learned Metropolitan Magistrate, Court No. 36 (Negotiable Instruments Act), Ahmedabad, arising from a complaint filed by the respondent No. 2 herein under Section 138 of the Negotiable Instruments Act for the dishonour of the cheques.
4. The complaint filed by the respondent No. 2 reads as under :
"1. That, as per the Central Excise Act, 1944, the Government of India has constituted various Commissionerate of Central Excise Department for the recovery of Central Excise Duty from various manufacturers who are covered under the said Act and rules, Directorate General of Central Excise Intelligence is a Special Wing
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