https://www.taxtmi.com/caselaws?id=346766 Criminal prosecution for alleged excise duty evasion cannot be sustained where it is founded on an adjudication order that has later been set aside in appeal. The complaint in this matter rested on a Central Excise order confirming duty demand and penalties, but the appellate Tribunal annulled that order. Applying the settled principle that prosecution based on an overturned finding lacks legal foundation, the court held the continuation of the criminal case to be unsustainable and quashed it. en-us Thu, 19 Jan 2017 00:00:00 +0530 Mon, 21 Aug 2017 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346766 Criminal prosecution for alleged excise duty evasion cannot be sustained where it is founded on an adjudication order that has later been set aside in appeal. The complaint in this matter rested on a Central Excise order confirming duty demand and penalties, but the appellate Tribunal annulled that order. Applying the settled principle that prosecution based on an overturned finding lacks legal foundation, the court held the continuation of the criminal case to be unsustainable and quashed it. Case-Laws Central Excise Thu, 19 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346766