https://www.taxtmi.com/caselaws?id=346766 The court quashed Criminal Case No. 554 of 2003 under Section 9 of the Central Excise Act, 1944 against the petitioners. The Tribunal's decision to set aside penalties imposed by the Commissioner led the court to rule that prosecution could not be sustained. Relying on precedent cases, the court held that when penalties were annulled, prosecution for duty evasion and penalties could not proceed. Consequently, the court granted the petition under Section 482 of Cr.P.C. and dismissed the criminal case against the petitioners. 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 The court quashed Criminal Case No. 554 of 2003 under Section 9 of the Central Excise Act, 1944 against the petitioners. The Tribunal's decision to set aside penalties imposed by the Commissioner led the court to rule that prosecution could not be sustained. Relying on precedent cases, the court held that when penalties were annulled, prosecution for duty evasion and penalties could not proceed. Consequently, the court granted the petition under Section 482 of Cr.P.C. and dismissed the criminal case against the petitioners. Case-Laws Central Excise Thu, 19 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346766