https://www.taxtmi.com/caselaws?id=294319 Criminal complaint proceedings for alleged clandestine removal under the Central Excise Act were stayed under inherent powers because the pending reference before the High Court raised the same foundational question as the prosecution. The Court applied the principle that, although fiscal proceedings and criminal prosecution are ordinarily independent, a stay is justified where the outcome of the appellate or reference matter directly affects the criminal case and parallel continuation may lead to inconsistent findings. It held that complete justice required deferring the complaint until the reference was finally decided. en-us Tue, 17 Jan 2012 00:00:00 +0530 Tue, 06 Apr 2021 12:22:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294319 Criminal complaint proceedings for alleged clandestine removal under the Central Excise Act were stayed under inherent powers because the pending reference before the High Court raised the same foundational question as the prosecution. The Court applied the principle that, although fiscal proceedings and criminal prosecution are ordinarily independent, a stay is justified where the outcome of the appellate or reference matter directly affects the criminal case and parallel continuation may lead to inconsistent findings. It held that complete justice required deferring the complaint until the reference was finally decided. Case-Laws Central Excise Tue, 17 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294319