https://www.taxtmi.com/caselaws?id=259117 Prosecution under the Central Excise Act for alleged wrongful availment of Modvat credit was distinct from recovery proceedings for duty. Failure of the recovery action on limitation, and dismissal of the related reference for default, did not amount to an adjudication on the merits of the alleged offence. The revisional court erred in treating the civil/revenue proceedings as determinative of criminal liability. Where no merits-based finding existed in favour of the assessee, the criminal prosecution could not be terminated merely because the recovery claim had failed on a technical ground; the discharge order was therefore unsustainable. en-us Tue, 03 Mar 2015 00:00:00 +0530 Thu, 31 Dec 2015 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259117 Prosecution under the Central Excise Act for alleged wrongful availment of Modvat credit was distinct from recovery proceedings for duty. Failure of the recovery action on limitation, and dismissal of the related reference for default, did not amount to an adjudication on the merits of the alleged offence. The revisional court erred in treating the civil/revenue proceedings as determinative of criminal liability. Where no merits-based finding existed in favour of the assessee, the criminal prosecution could not be terminated merely because the recovery claim had failed on a technical ground; the discharge order was therefore unsustainable. Case-Laws Central Excise Tue, 03 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259117