https://www.taxtmi.com/caselaws?id=77001 Criminal prosecution for alleged central excise duty evasion is not barred merely because departmental adjudication or appeal has set aside the demand for insufficient evidence. Adjudication and prosecution operate independently, and prior exoneration prevents prosecution only when the finding is on merits and conclusively negatives the contravention itself. Where the departmental order rests on evidentiary insufficiency and the criminal complaint contains additional material and statements supporting clandestine removal, the prosecution remains maintainable and quashing is not warranted. en-us Fri, 28 May 2010 00:00:00 +0530 Mon, 10 Jan 2011 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77001 Criminal prosecution for alleged central excise duty evasion is not barred merely because departmental adjudication or appeal has set aside the demand for insufficient evidence. Adjudication and prosecution operate independently, and prior exoneration prevents prosecution only when the finding is on merits and conclusively negatives the contravention itself. Where the departmental order rests on evidentiary insufficiency and the criminal complaint contains additional material and statements supporting clandestine removal, the prosecution remains maintainable and quashing is not warranted. Case-Laws Central Excise Fri, 28 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77001