https://www.taxtmi.com/caselaws?id=373543 Criminal prosecution for alleged central excise duty evasion could not survive once the Supreme Court had set aside the underlying demand and adjudication against the company and its directors. The complaint rested entirely on that adjudication; after its displacement, continuation of proceedings under Sections 9 and 9AA of the Central Excise Act would serve no legal purpose and amount to abuse of process. The Allahabad HC therefore held the criminal case not maintainable and quashed it. en-us Fri, 14 Dec 2018 00:00:00 +0530 Sat, 06 Apr 2019 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373543 Criminal prosecution for alleged central excise duty evasion could not survive once the Supreme Court had set aside the underlying demand and adjudication against the company and its directors. The complaint rested entirely on that adjudication; after its displacement, continuation of proceedings under Sections 9 and 9AA of the Central Excise Act would serve no legal purpose and amount to abuse of process. The Allahabad HC therefore held the criminal case not maintainable and quashed it. Case-Laws Central Excise Fri, 14 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373543