https://www.taxtmi.com/circulars?id=54316 Authorisation to seek withdrawal from prosecution is directed for Central Excise cases where the duty evaded is below a low monetary threshold and prosecution has been pending for more than fifteen years. Relying on Sections 257 and 321 CrPC and the Supreme Court's grounds for withdrawal, Commissioners must request Public Prosecutors to file applications to courts to withdraw prosecution, include co noticees, and add case specific grounds if available; continuance must be referred to the Board with justification. Courts retain final authority. en-us Mon, 29 Feb 2016 00:00:00 +0530 Fri, 13 Oct 2017 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=54316 Authorisation to seek withdrawal from prosecution is directed for Central Excise cases where the duty evaded is below a low monetary threshold and prosecution has been pending for more than fifteen years. Relying on Sections 257 and 321 CrPC and the Supreme Court's grounds for withdrawal, Commissioners must request Public Prosecutors to file applications to courts to withdraw prosecution, include co noticees, and add case specific grounds if available; continuance must be referred to the Board with justification. Courts retain final authority. Circulars Central Excise Mon, 29 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54316