https://www.taxtmi.com/circulars?id=53958 Prosecution may be launched only where evidence establishes mens rea and ordinarily where evasion or misuse meets a substantial threshold; habitual evaders may be prosecuted irrespective of that threshold. Sanction for prosecution must be obtained from specified senior authorities, with DGCEI cases requiring Director General sanction. Adjudicating authorities should indicate fitness for prosecution; prosecution proposals must follow a prescribed investigation report format, be filed promptly after sanction, tracked in prosecution registers, and supervised to avoid undue delay. Withdrawals, compounding offers, and appeals are governed by stated procedures. en-us Fri, 23 Oct 2015 00:00:00 +0530 Wed, 28 Oct 2015 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53958 Prosecution may be launched only where evidence establishes mens rea and ordinarily where evasion or misuse meets a substantial threshold; habitual evaders may be prosecuted irrespective of that threshold. Sanction for prosecution must be obtained from specified senior authorities, with DGCEI cases requiring Director General sanction. Adjudicating authorities should indicate fitness for prosecution; prosecution proposals must follow a prescribed investigation report format, be filed promptly after sanction, tracked in prosecution registers, and supervised to avoid undue delay. Withdrawals, compounding offers, and appeals are governed by stated procedures. Circulars Service Tax Fri, 23 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53958