https://www.taxtmi.com/caselaws?id=191752 Criminal proceedings were found unsustainable where the petitioners had already been exonerated by competent departmental authorities on the same facts and evidence, and those orders had attained finality. Because the departmental and criminal allegations were identical, and the department had accepted the finding of no contravention, the Court held it would be unjust to force a criminal trial on the same material. It also noted that the criminal standard of proof is higher than in departmental proceedings, and that continuation of prosecution would serve no useful purpose once the basis of the complaint had disappeared. The proceedings were treated as an abuse of process and liable to be quashed. en-us Mon, 20 Dec 1999 00:00:00 +0530 Mon, 17 Apr 2017 18:44:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191752 Criminal proceedings were found unsustainable where the petitioners had already been exonerated by competent departmental authorities on the same facts and evidence, and those orders had attained finality. Because the departmental and criminal allegations were identical, and the department had accepted the finding of no contravention, the Court held it would be unjust to force a criminal trial on the same material. It also noted that the criminal standard of proof is higher than in departmental proceedings, and that continuation of prosecution would serve no useful purpose once the basis of the complaint had disappeared. The proceedings were treated as an abuse of process and liable to be quashed. Case-Laws Indian Laws Mon, 20 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191752