https://www.taxtmi.com/caselaws?id=176384 A criminal prosecution for alleged evasion of central excise duty could not be sustained after the appellate tribunal, on the same facts, period and exemption notification, had held the assessee eligible for small-scale industry exemption and rejected the departmental demand. That appellate finding removed the very foundation of the complaint, leaving no meaningful basis for continued prosecution. On those facts, the complaint proceedings were liable to be quashed as continuation of the criminal case would amount to abuse of process. en-us Fri, 01 Oct 1999 00:00:00 +0530 Mon, 21 Dec 2015 15:03:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176384 A criminal prosecution for alleged evasion of central excise duty could not be sustained after the appellate tribunal, on the same facts, period and exemption notification, had held the assessee eligible for small-scale industry exemption and rejected the departmental demand. That appellate finding removed the very foundation of the complaint, leaving no meaningful basis for continued prosecution. On those facts, the complaint proceedings were liable to be quashed as continuation of the criminal case would amount to abuse of process. Case-Laws Income Tax Fri, 01 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176384