https://www.taxtmi.com/caselaws?id=265397 Criminal prosecution under Central Excise law was challenged on the basis that, after rectification, the duty liability fell below the monetary threshold for launching prosecution. The petitioners invoked the monetary-limit circular to argue that continuation of the complaint would be futile, but the court noted that the respondent relied on an earlier circular said to clarify the effect of such reduction. Because that earlier circular was not placed on record or properly addressed, the court declined to quash the proceedings in inherent jurisdiction at that stage. The complaint was allowed to proceed, leaving the petitioners to raise their objections before the trial court at charge stage. en-us Thu, 27 Mar 2014 00:00:00 +0530 Sat, 02 Jan 2016 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265397 Criminal prosecution under Central Excise law was challenged on the basis that, after rectification, the duty liability fell below the monetary threshold for launching prosecution. The petitioners invoked the monetary-limit circular to argue that continuation of the complaint would be futile, but the court noted that the respondent relied on an earlier circular said to clarify the effect of such reduction. Because that earlier circular was not placed on record or properly addressed, the court declined to quash the proceedings in inherent jurisdiction at that stage. The complaint was allowed to proceed, leaving the petitioners to raise their objections before the trial court at charge stage. Case-Laws Central Excise Thu, 27 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265397