https://www.taxtmi.com/caselaws?id=237291 A criminal complaint under the Central Excise Act and the Indian Penal Code could not survive once the excise adjudication order on which it was founded had been set aside in appeal. The complaint was based on the Commissioner's demand for duty, interest and penalty against the company, but the appellate tribunal's decision removed the foundational finding of evasion. In that situation, continuation of the criminal proceedings would serve no legitimate purpose and amount to an abuse of process of law. The complaint and all subsequent proceedings were quashed. en-us Tue, 03 Sep 2013 00:00:00 +0530 Fri, 05 Feb 2016 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237291 A criminal complaint under the Central Excise Act and the Indian Penal Code could not survive once the excise adjudication order on which it was founded had been set aside in appeal. The complaint was based on the Commissioner's demand for duty, interest and penalty against the company, but the appellate tribunal's decision removed the foundational finding of evasion. In that situation, continuation of the criminal proceedings would serve no legitimate purpose and amount to an abuse of process of law. The complaint and all subsequent proceedings were quashed. Case-Laws Central Excise Tue, 03 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237291