https://www.taxtmi.com/caselaws?id=414336 Where the validity of the underlying excise demand was already under challenge in pending statutory appeals before the appellate tribunal, the High Court held that a separate petition to quash the consequential prosecution was not maintainable. The prosecution related to alleged irregular availment of CENVAT credit under the Central Excise Act, 1944, and interim protection had already been granted in the appellate proceedings. In these circumstances, the basis of the criminal proceedings remained subject to adjudication in the statutory forum, so the quashing petition was dismissed. en-us Mon, 18 Oct 2021 00:00:00 +0530 Wed, 03 Nov 2021 09:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414336 Where the validity of the underlying excise demand was already under challenge in pending statutory appeals before the appellate tribunal, the High Court held that a separate petition to quash the consequential prosecution was not maintainable. The prosecution related to alleged irregular availment of CENVAT credit under the Central Excise Act, 1944, and interim protection had already been granted in the appellate proceedings. In these circumstances, the basis of the criminal proceedings remained subject to adjudication in the statutory forum, so the quashing petition was dismissed. Case-Laws Central Excise Mon, 18 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414336