https://www.taxtmi.com/caselaws?id=202755 The court allowed the petition seeking the quashing of the complaint case under sections 138/142 of the Negotiable Instruments Act, 1881. The court found that the cheque was not issued for a legally enforceable liability, as the liability towards excise duty was not finalized even after the cheque issuance. Therefore, the prosecution of the petitioner was deemed unsustainable, leading to the quashing of the complaint. en-us Wed, 23 Mar 2011 00:00:00 +0530 Tue, 15 May 2012 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202755 The court allowed the petition seeking the quashing of the complaint case under sections 138/142 of the Negotiable Instruments Act, 1881. The court found that the cheque was not issued for a legally enforceable liability, as the liability towards excise duty was not finalized even after the cheque issuance. Therefore, the prosecution of the petitioner was deemed unsustainable, leading to the quashing of the complaint. Case-Laws Central Excise Wed, 23 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202755