https://www.taxtmi.com/highlights?id=58436 Where criminal proceedings ended in acquittal but simultaneous departmental proceedings continued, the result of the criminal proceedings will not have any bearing on the departmental proceedings, as judgment of the criminal Court is not binding in civil or departmental proceedings. However, in the instant case, when the departmental proceedings ended in favour of the accused and moreover, when the prosecution launched is on the same set of facts and allegations, the continuance of prosecution would be gross abuse of process of law. - HC en-us Mon, 21 Jun 2021 11:15:18 +0530 Mon, 21 Jun 2021 11:15:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=58436 Where criminal proceedings ended in acquittal but simultaneous departmental proceedings continued, the result of the criminal proceedings will not have any bearing on the departmental proceedings, as judgment of the criminal Court is not binding in civil or departmental proceedings. However, in the instant case, when the departmental proceedings ended in favour of the accused and moreover, when the prosecution launched is on the same set of facts and allegations, the continuance of prosecution would be gross abuse of process of law. - HC Highlights Central Excise Mon, 21 Jun 2021 11:15:18 +0530 https://www.taxtmi.com/highlights?id=58436