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<h1>Supreme Court quashes criminal complaint for excise duty evasion due to final Tribunal order and Revenue agreement.</h1> The Supreme Court quashed the criminal complaint against the company for evasion of excise duty and penalty, as the Tribunal's order setting aside the ... Revenue filed criminal complaint against assessee during pendency of assessee’s appeal before tribunal – plea for quashing of prosecution was dismissed by HC – but subsequently tribunal exonerated the assessee and set aside the demand & penalty confirmed in de novo order - revenue is neither pressing for prosecution nor filed appeal against order of tribunal – hence order of tribunal attains finality and accordingly criminal complaint is quashed and appeal of assessee is allowed Issues:1. Recovery of excise duty and penalty.2. Stay of recovery during appeal.3. Criminal complaint against the company.4. Tribunal's order of remand.5. High Court's rejection of petition for quashing criminal complaint.6. Finality of Tribunal's order setting aside demand of duty and penalty.7. Prosecution continuation post finality of order.Analysis:1. The Collector of Central Excise issued a notice to recover excise duty of Rs. 5,10,271 from the company, which was confirmed along with a penalty of Rs. 2.5 lac. The company appealed to the Tribunal against this order.2. The Tribunal stayed the recovery of excise duty and penalty during the appeal process, but a criminal complaint was filed against the company during this period.3. The Tribunal later set aside the Collector's order and remanded the matter for re-adjudication. The company then filed a petition in the High Court to quash the criminal complaint, which was rejected.4. Subsequently, the Commissioner of Central Excise confirmed the demand of duty and penalty again, but this order was set aside by the Tribunal in 2007, with no appeal filed by the Revenue, making it final.5. The appellant's counsel argued that since the Tribunal's order setting aside the duty and penalty had attained finality, the prosecution for evasion of duty and penalty should not continue.6. The Revenue's counsel agreed that the prosecution should not proceed, leading to the Supreme Court allowing the appeals and quashing the criminal complaint pending before the Special Magistrate.
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