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of <h1>Guidelines for Prosecuting Central Excise and Service Tax Evasion Over Rs. One Crore; Requires Senior Approval.</h1> The circular outlines guidelines for launching prosecutions under the Central Excise Act, 1944, and the Finance Act, 1994, regarding service tax. It consolidates previous instructions, specifying that prosecution can be initiated for offenses involving evasion of Central Excise duty or Service Tax exceeding Rs. One Crore. Habitual evaders, defined as those involved in three or more confirmed cases of evasion, can also be prosecuted. The sanction for prosecution requires approval from senior officials, and the decision should be based on substantial evidence. The circular emphasizes careful assessment of evidence, the need for prompt action, and the maintenance of a prosecution register for monitoring.
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