https://www.taxtmi.com/caselaws?id=30839 Where the central excise duty demand and penalty forming the basis of a criminal prosecution were set aside in appellate proceedings and that position was undisputed, the foundation of the complaint no longer survived. The Supreme Court held that the criminal prosecution for alleged duty evasion could not be sustained once the underlying demand and penalty had attained finality in favour of the assessee, and the complaint was quashed. en-us Tue, 05 Aug 2008 00:00:00 +0530 Sat, 27 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30839 Where the central excise duty demand and penalty forming the basis of a criminal prosecution were set aside in appellate proceedings and that position was undisputed, the foundation of the complaint no longer survived. The Supreme Court held that the criminal prosecution for alleged duty evasion could not be sustained once the underlying demand and penalty had attained finality in favour of the assessee, and the complaint was quashed. Case-Laws Central Excise Tue, 05 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30839