Excise prosecution cannot continue after appellate reversal of the duty demand on the same facts; complaint quashed as abuse of process.

When the appellate authority had already set aside the excise duty demand on the same facts, the foundational allegation of clandestine removal and suppressed production no longer survived. On that basis, continuation of criminal prosecution under the Central Excise law could not lead to a useful legal consequence and was treated as an abuse of process. The High Court therefore held that the complaint, charges, and all consequential criminal proceedings were not legally sustainable and quashed them in favour of the petitioner.

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Issues: Whether criminal prosecution and charges under the Central Excise law could continue after the appellate authority had set aside the Collector's order confirming duty demand on the same facts.

Analysis: The appellate authority's setting aside of the duty demand meant that the allegation of clandestine removal and suppressed production was not accepted. Once the foundational excise adjudication had been finally reversed, continuation of prosecution on the same factual basis could not result in a conviction and served no legal purpose. In such circumstances, the complaint and the consequential criminal proceedings amounted to an abuse of process.

Conclusion: The prosecution and the impugned charges were not sustainable and were liable to be quashed in favour of the petitioner.

Final Conclusion: The proceedings based on the excise complaint could not survive after the appellate exoneration on the same facts, and the matter was finally terminated by quashing the charge and all consequential proceedings.

Ratio Decidendi: Where the foundational excise adjudication on the very facts alleged in the prosecution is finally set aside on appeal, continuation of criminal proceedings on those same facts is an abuse of process and is not legally maintainable.

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