https://www.taxtmi.com/caselaws?id=367004 Where excise adjudication and criminal prosecution were founded on the same evidence, an acquittal on merits in the criminal case meant the departmental case of clandestine removal could not be sustained on identical material. The record referred to recovered slips, alleged shortages, unaccounted goods and statements of connected persons, but the criminal court had found that the evidence did not prove clandestine removal or intent to evade duty. Applying that principle, the excise demand, interest and penalties were held unsustainable, the impugned order was set aside, and the assessee succeeded. en-us Tue, 11 Sep 2018 00:00:00 +0530 Fri, 14 Sep 2018 07:45:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367004 Where excise adjudication and criminal prosecution were founded on the same evidence, an acquittal on merits in the criminal case meant the departmental case of clandestine removal could not be sustained on identical material. The record referred to recovered slips, alleged shortages, unaccounted goods and statements of connected persons, but the criminal court had found that the evidence did not prove clandestine removal or intent to evade duty. Applying that principle, the excise demand, interest and penalties were held unsustainable, the impugned order was set aside, and the assessee succeeded. Case-Laws Central Excise Tue, 11 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367004