https://www.taxtmi.com/caselaws?id=364623 A criminal complaint under the Central Excise Act could not continue after the Supreme Court set aside the underlying duty demands and exonerated the assessee. The prosecution was founded entirely on the departmental adjudication confirming differential duty and penalty, so once that foundation was annulled, no surviving contravention remained to support the complaint. The Court treated continued prosecution as unwarranted and oppressive, and quashed the complaint as an abuse of process because the criminal case had lost its legal basis. en-us Tue, 24 Jul 2018 00:00:00 +0530 Wed, 01 Aug 2018 09:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364623 A criminal complaint under the Central Excise Act could not continue after the Supreme Court set aside the underlying duty demands and exonerated the assessee. The prosecution was founded entirely on the departmental adjudication confirming differential duty and penalty, so once that foundation was annulled, no surviving contravention remained to support the complaint. The Court treated continued prosecution as unwarranted and oppressive, and quashed the complaint as an abuse of process because the criminal case had lost its legal basis. Case-Laws Central Excise Tue, 24 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364623