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of <h1>Revised Guidelines for Prosecution Under Central Excise & Salt Act: Focus on Fraud, Rs. 1 Lakh Threshold, Timely Action.</h1> The circular outlines revised guidelines for launching prosecutions under the Central Excise & Salt Act, 1944. Prosecution requires the Principal Collector's approval and should focus on cases with clear evidence of fraudulent intent or mens rea. It discourages prosecution in technical cases or those involving mere legal interpretation differences. A monetary threshold for prosecution is set at Rs. 1 lakh, except for habitual offenders. Prosecution should be timely post-adjudication, with provisions for immediate action if delays occur. The circular emphasizes the need for thorough investigation, proper training for officers, and regular monitoring to ensure effective prosecution and deterrence.
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