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of <h1>Supreme Court Clarifies: Exoneration in Adjudication Halts Prosecution in Excise, Service Tax, and Customs Cases.</h1> The circular addresses the withdrawal of prosecution in court cases related to Central Excise, Service Tax, and Customs. It references a Supreme Court judgment clarifying the relationship between adjudication proceedings and criminal prosecution, emphasizing that both can occur simultaneously and independently. If a person is exonerated on merits in adjudication proceedings, prosecution on identical allegations should not continue. Chief Commissioners are instructed to direct officers to request court withdrawal of prosecutions in such cases. These guidelines apply to cases under the Finance Act, 1994, and the Customs Act, 1962. Further instructions are to be issued, with a Hindi version to follow.
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