Mandatory prior administrative approval was essential before prosecution; absence of clear affirmative sanction sustained the acquittal.

Prior administrative approval was mandatory before launching prosecution under the Central Excises and Salt Act, and the prosecution had to prove a clear affirmative decision by the competent authority showing conscious application of mind. A mere assertion that approval was granted, or the presence of the file without any recorded endorsement or positive order, was insufficient. Because the record did not establish valid prior approval by the Principal Collector, the prosecution was treated as unsustainable. The acquittal for want of prior administrative approval was therefore not interfered with, and the appeal against acquittal failed.

---

---

Issues: Whether the acquittal for want of prior administrative approval before launching prosecution under the Central Excises and Salt Act could be interfered with.

Analysis: The prosecution was required to establish that the competent authority had accorded prior administrative approval before the complaint was launched. The record and the communication relied on by the prosecution did not show any clear endorsement or positive decision by the Principal Collector evidencing conscious application of mind. A mere communication stating that approval had been granted, or the presence of the file without a recorded affirmative decision, was held insufficient to prove valid prior approval. The requirement of prior approval was treated as mandatory and essential to sustain the prosecution.

Conclusion: The acquittal for want of prior administrative approval could not be interfered with, and the appeal failed.

Final Conclusion: The prosecution was held to be unsustainable for absence of valid prior administrative approval, resulting in dismissal of the appeal against acquittal.

Ratio Decidendi: Where prior administrative approval is a mandatory precondition for launching prosecution, it must be shown by a clear, affirmative act evidencing application of mind by the competent authority; a bare assertion or indirect communication is not enough.

---