Section 173(5) Cr. P.C. cannot be invoked based on private complaint under Central Excise Act

Sree Aravind Steels Limited Vs Assistant Commissioner (Madras High Court) Madras High Court held that section 173(5) Cr.P.C., 1973, is attracted only to cases instituted on police reports. Accordingly, the same cannot be invoked based on a police report but on a private complaint under the Central Excise Act, 1944. Facts- The present Criminal Revision Case is filed, challenging the order dated 18.06.2025, passed by the learned Chief Judicial Magistrate, Trichirappalli, in Criminal M.P.No.12824 of 2025 in C.C. No.5 of 2009, whereby the petition filed by the complainant/Assistant Commissioner, ...