https://www.taxtmi.com/caselaws?id=356708 Criminal proceedings were challenged on the basis of a civil appellate order and an asserted lack of material to support the alleged offences. The Court applied the Bhajan Lal categories and found that the prosecution material, if proved, disclosed a prima facie case of conspiracy, cheating and falsification of records, because the machinery was allegedly not destroyed as permitted and was later found working with a third party. It also held that findings in civil or customs-excise appellate proceedings do not bind a criminal case, since civil and criminal proceedings may run simultaneously and are governed by different standards of proof. The request to quash the proceedings was rejected. en-us Fri, 02 Mar 2018 00:00:00 +0530 Thu, 13 Sep 2018 12:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356708 Criminal proceedings were challenged on the basis of a civil appellate order and an asserted lack of material to support the alleged offences. The Court applied the Bhajan Lal categories and found that the prosecution material, if proved, disclosed a prima facie case of conspiracy, cheating and falsification of records, because the machinery was allegedly not destroyed as permitted and was later found working with a third party. It also held that findings in civil or customs-excise appellate proceedings do not bind a criminal case, since civil and criminal proceedings may run simultaneously and are governed by different standards of proof. The request to quash the proceedings was rejected. Case-Laws Central Excise Fri, 02 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356708