https://www.taxtmi.com/circulars?id=53243 Where a person has been finally exonerated on merits in quasi judicial adjudication for identical allegations, Chief Commissioners shall direct officers to file through the Public Prosecutor an application to the court to allow withdrawal of prosecution; these directions apply mutatis mutandis to prosecutions under the Finance Act and the Customs Act, and follow the principle that a conclusive merit based exoneration renders continued criminal trial an abuse of process. en-us Sat, 28 Feb 2015 00:00:00 +0530 Mon, 02 Mar 2015 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53243 Where a person has been finally exonerated on merits in quasi judicial adjudication for identical allegations, Chief Commissioners shall direct officers to file through the Public Prosecutor an application to the court to allow withdrawal of prosecution; these directions apply mutatis mutandis to prosecutions under the Finance Act and the Customs Act, and follow the principle that a conclusive merit based exoneration renders continued criminal trial an abuse of process. Circulars Central Excise Sat, 28 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53243