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of <h1>New Guidelines for Prosecution Under Central Excise Act and Finance Act: Criteria, Thresholds, and Procedural Aspects.</h1> The circular outlines guidelines for prosecuting offenses under the Central Excise Act, 1944, and the Finance Act, 1994, concerning service tax. It supersedes previous instructions and establishes criteria for prosecution, including monetary thresholds and habitual evasion. Prosecution is sanctioned by senior officials and requires sufficient evidence of intent. The process involves careful examination of cases, with decisions on prosecution taken post-adjudication or earlier in severe cases. The circular also addresses procedural aspects, such as monitoring prosecution progress, potential withdrawal of complaints, and compounding offenses. It emphasizes the importance of evidence and the need for rigorous follow-up once prosecution is initiated.
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