https://www.taxtmi.com/caselaws?id=189890 Departmental adjudication and criminal prosecution arising from the same transaction are distinct proceedings and may continue simultaneously. An adjudication finding does not operate as res judicata in the criminal case, so an adverse adjudication does not by itself bar trial. However, where the competent authority has exonerated the accused on merits on identical facts and circumstances, with a clear finding that no contravention is made out, continuation of the criminal complaint is unjustified. Exoneration based only on a technical ground, benefit of doubt, or different facts does not automatically prevent prosecution. en-us Wed, 20 Dec 2006 00:00:00 +0530 Thu, 08 Feb 2024 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189890 Departmental adjudication and criminal prosecution arising from the same transaction are distinct proceedings and may continue simultaneously. An adjudication finding does not operate as res judicata in the criminal case, so an adverse adjudication does not by itself bar trial. However, where the competent authority has exonerated the accused on merits on identical facts and circumstances, with a clear finding that no contravention is made out, continuation of the criminal complaint is unjustified. Exoneration based only on a technical ground, benefit of doubt, or different facts does not automatically prevent prosecution. Case-Laws Customs Wed, 20 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189890