https://www.taxtmi.com/circulars?id=6237 Prosecution under the Central Excises and Salt Act, 1944 requires evidence of mens rea before initiation and should be vigorously pursued. If adverse facts emerge after a Principal Collector has approved prosecution but before complaint filing, the Principal Collector may recommend withdrawal to the Board; withdrawal authority must be superior to the approving authority. Where a complaint is already filed, continuation or withdrawal is for judicial determination, and if the court orders withdrawal an Assistant Collector may act after formal Principal Collector authorization. Principal Collectors must closely scrutinize withdrawal requests. en-us Mon, 04 Apr 1994 00:00:00 +0530 Tue, 30 Jun 2009 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6237 Prosecution under the Central Excises and Salt Act, 1944 requires evidence of mens rea before initiation and should be vigorously pursued. If adverse facts emerge after a Principal Collector has approved prosecution but before complaint filing, the Principal Collector may recommend withdrawal to the Board; withdrawal authority must be superior to the approving authority. Where a complaint is already filed, continuation or withdrawal is for judicial determination, and if the court orders withdrawal an Assistant Collector may act after formal Principal Collector authorization. Principal Collectors must closely scrutinize withdrawal requests. Circulars Central Excise Mon, 04 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6237