Withdrawal of prosecution requires approval by a superior authority; once complaint is filed, judicial decision governs continuation. Prosecution under the Central Excises and Salt Act, 1944 requires evidence of mens rea before initiation and should be vigorously pursued. If adverse facts emerge after a Principal Collector has approved prosecution but before complaint filing, the Principal Collector may recommend withdrawal to the Board; withdrawal authority must be superior to the approving authority. Where a complaint is already filed, continuation or withdrawal is for judicial determination, and if the court orders withdrawal an Assistant Collector may act after formal Principal Collector authorization. Principal Collectors must closely scrutinize withdrawal requests.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Withdrawal of prosecution requires approval by a superior authority; once complaint is filed, judicial decision governs continuation.
Prosecution under the Central Excises and Salt Act, 1944 requires evidence of mens rea before initiation and should be vigorously pursued. If adverse facts emerge after a Principal Collector has approved prosecution but before complaint filing, the Principal Collector may recommend withdrawal to the Board; withdrawal authority must be superior to the approving authority. Where a complaint is already filed, continuation or withdrawal is for judicial determination, and if the court orders withdrawal an Assistant Collector may act after formal Principal Collector authorization. Principal Collectors must closely scrutinize withdrawal requests.
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