https://www.taxtmi.com/caselaws?id=194818 Contravention of excise rules and notifications may attract both penalty proceedings and criminal prosecution under the Central Excise regime. Pending appeal against the penalty, or a stay of recovery or confiscation, does not by itself bar the department from launching or continuing prosecution, because the criminal complaint proceeds on the statutory offence alleged rather than on the immediate status of civil recovery. If the appellate tribunal later finds in favour of the affected party, appropriate relief may then be sought before the criminal court, including discharge or other suitable orders. en-us Fri, 02 Sep 1994 00:00:00 +0530 Thu, 28 Sep 2017 17:58:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194818 Contravention of excise rules and notifications may attract both penalty proceedings and criminal prosecution under the Central Excise regime. Pending appeal against the penalty, or a stay of recovery or confiscation, does not by itself bar the department from launching or continuing prosecution, because the criminal complaint proceeds on the statutory offence alleged rather than on the immediate status of civil recovery. If the appellate tribunal later finds in favour of the affected party, appropriate relief may then be sought before the criminal court, including discharge or other suitable orders. Case-Laws Central Excise Fri, 02 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194818