https://www.taxtmi.com/caselaws?id=333556 The Karnataka High Court upheld the Revisional Court's decision, emphasizing the necessity of a valid prosecution sanction under the Central Excise Act. The court clarified that the absence of an affidavit in the complaint was not fatal as the complaint was for non-cognizable offenses under Section 200 of the Criminal Procedure Code. The judgment stressed adherence to legal procedures and specific requirements based on the alleged offense, resulting in the rejection of the petition. en-us Tue, 20 Sep 2016 00:00:00 +0530 Wed, 05 Apr 2017 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333556 The Karnataka High Court upheld the Revisional Court's decision, emphasizing the necessity of a valid prosecution sanction under the Central Excise Act. The court clarified that the absence of an affidavit in the complaint was not fatal as the complaint was for non-cognizable offenses under Section 200 of the Criminal Procedure Code. The judgment stressed adherence to legal procedures and specific requirements based on the alleged offense, resulting in the rejection of the petition. Case-Laws Central Excise Tue, 20 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333556