IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Reserved on:-18.05.2026 Pronounced on:-25.05.2026 Uploaded on:- 26.05.2026 Whether only operative part of the judgment is Pronounced or the full judgment is pronounced: operative part/full judgment M/S DHLLON KOOL DRINKS AND BEVERAGES LTD. AND ORS.

...Petitioners Versus GOVT. OF INDIA, CENTRAL EXCISE DEPARTMENT ....Respondent CORAM: HON'BLE MS. JUSTICE MANDEEP PANNU Present:- Mr. Amit Jhanji, Sr. Advocate, with Ms. Kudrit Kaur Sara, Advocate for the petitioners.

Mr. Sourabh Goel, Sr. Standing Counsel, CBIC with Ms. Deify Jindal, Ms. Geetika Sharma, Advocates, Ms. Himanshi Gautam, Mr. Reniet Malhotra, Advocates for the respondent.

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MANDEEP PANNU, J.

1. Present petition has been filed under Section 482 Cr.P.C. for quashing of impugned criminal complaint titled “Anil Swami Versus Dhillon Kool Drinks & Beverages Ltd. and others” dated 02.08.2008 (Annexure P/5) under Sections 9 and 9AA of the Central Excise Act, pending in the Court of learned Chief Judicial Magistrate, Panipat, as well as summoning order dated 07.01.2009 (Annexure P/6) passed therein.

2. Briefly stated, the complaint was filed by the Assistant Commissioner, Central E