https://www.taxtmi.com/caselaws?id=329526 Adjudication under the Central Excise Act does not bar criminal prosecution unless the assessee is exonerated on merits in a way that renders the allegations unsustainable. Here, the adjudication proceedings had not ended in favour of the accused; they were remitted for fresh determination and later resulted in liability being fixed. At the stage of cognizance and summoning, the court considers only whether a prima facie case exists, not whether the evidence is sufficient for conviction. The materials on record were enough to support prosecution, so the magistrate's refusal to discharge disclosed no illegality or infirmity. en-us Fri, 05 Feb 2016 00:00:00 +0530 Sat, 05 Nov 2016 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329526 Adjudication under the Central Excise Act does not bar criminal prosecution unless the assessee is exonerated on merits in a way that renders the allegations unsustainable. Here, the adjudication proceedings had not ended in favour of the accused; they were remitted for fresh determination and later resulted in liability being fixed. At the stage of cognizance and summoning, the court considers only whether a prima facie case exists, not whether the evidence is sufficient for conviction. The materials on record were enough to support prosecution, so the magistrate's refusal to discharge disclosed no illegality or infirmity. Case-Laws Central Excise Fri, 05 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329526