https://www.taxtmi.com/caselaws?id=4635 A criminal complaint alleging excise-duty evasion and cheating could not continue after the underlying excise findings had already been negatived. The High Court had earlier held that the goods were not shown to be cosmetic, there was no suppression, fraud, or undervaluation, and the show-cause action was time-barred; that determination became final after the departmental challenge failed in the Supreme Court. Once the factual and legal basis for the excise allegation collapsed, the complaint had no sustainable foundation. A possible future review petition did not affect the finality of the existing judgment, and discharge was not required as a mere formality where the proceedings lacked legal justification. en-us Mon, 20 Aug 2007 00:00:00 +0530 Fri, 18 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4635 A criminal complaint alleging excise-duty evasion and cheating could not continue after the underlying excise findings had already been negatived. The High Court had earlier held that the goods were not shown to be cosmetic, there was no suppression, fraud, or undervaluation, and the show-cause action was time-barred; that determination became final after the departmental challenge failed in the Supreme Court. Once the factual and legal basis for the excise allegation collapsed, the complaint had no sustainable foundation. A possible future review petition did not affect the finality of the existing judgment, and discharge was not required as a mere formality where the proceedings lacked legal justification. Case-Laws Central Excise Mon, 20 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4635