Criminal acquittal does not erase excise assessment where duty liability remains enforceable and recovery proceedings are justified.

Acquittal in the criminal prosecution for unauthorised removal of tobacco did not nullify the excise assessment or the duty liability determined in assessment proceedings. The court noted that the criminal outcome did not extinguish the assessed tax obligation, and non-payment of the assessed amount justified the demand notice and proposed recovery action. The writ petition was dismissed, while the petitioner was given time and liberty to file an appeal against the assessment on condition of deposit.

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Issues: Whether acquittal in the criminal prosecution for unauthorised removal of tobacco nullified the excise assessment and barred recovery proceedings.

Analysis: The assessment order remained operative notwithstanding the petitioner's acquittal in the criminal case. The criminal result did not extinguish the duty liability determined in the assessment proceedings, and non-payment of the assessed amount justified the demand notice and proposed recovery action.

Conclusion: The acquittal did not invalidate the excise assessment or the demand for recovery, and the writ petition was dismissed. The petitioner was, however, given time and liberty to file an appeal against the assessment on condition of deposit.

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