IN THE HIGH COURT OF MADHYA PRADESH AT JABALPUR BEFORE HON'BLE SHRI JUSTICE B. P. SHARMA

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ON THE 23 OF JANUARY, 2026 MISC. CRIMINAL CASE No. 5814 of 2016 THE ASSISTANT COLLECTOR / COMMISSIONER Versus M/S WEARWELL TYRES AND TUBES (P) LTD. AND OTHERS Appearance:

Shri Abhijeet Shrivastava - Advocate for the applicant.

ORDER This application/petition has been filed by the complainant/victim (applicant herein) against the judgment dated 19.10.2015 passed by the Chief Judicial Magistrate, Chhindwara, District-Chindwara (MP) in Case No.3509/97, whereby learned trial Court has acquitted the accused (respondents herein) of the charge under Sections 9 and 9(A)(A) of Central Excise Act, 1944.

2. Aforesaid criminal case was instituted on the basis of private complaint filed by the victim/applicant(s).

3. The question before this Court is whether instant application/petition is covered under proviso to Section 413 of BNSS (Section 372 of Cr.P.C.).

4. The aforesaid issue is no longer res integra in light of the judgment of Hon'ble Apex Court in the case of Celestium Financial Vs. A. Gnanasekaran Etc., 2025 SCC Online SC 1320. The issue arose in said adjudication was whether an appeal would be maintai