https://www.taxtmi.com/caselaws?id=220960 A criminal complaint and summoning order under the Central Excise Act were quashed because the prosecution rested entirely on an excise assessment order that had already been set aside in appeal. With no stay restoring that order, the very foundation of the complaint disappeared, and continuation of the criminal proceedings was held to serve no useful purpose and amount to abuse of process of law. The HC therefore treated the proceedings as unsustainable once the underlying departmental order ceased to exist in law. en-us Fri, 08 Feb 2013 00:00:00 +0530 Sat, 16 Feb 2013 09:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220960 A criminal complaint and summoning order under the Central Excise Act were quashed because the prosecution rested entirely on an excise assessment order that had already been set aside in appeal. With no stay restoring that order, the very foundation of the complaint disappeared, and continuation of the criminal proceedings was held to serve no useful purpose and amount to abuse of process of law. The HC therefore treated the proceedings as unsustainable once the underlying departmental order ceased to exist in law. Case-Laws Central Excise Fri, 08 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220960