https://www.taxtmi.com/caselaws?id=33075 The Court allowed the petition, quashed the order of framing charges, and discharged the petitioners. It was held that initiating both adjudication and criminal proceedings simultaneously is legal, with findings in adjudication not constituting res judicata or double jeopardy. Exoneration in adjudication on merits warrants discontinuation of criminal prosecution. The exoneration in this case was on merits, and continuing criminal prosecution was deemed unjust. The Court criticized the Department for pursuing criminal prosecution despite failing in adjudication and imposed costs on the respondents for unnecessary litigation. en-us Tue, 05 Feb 2008 00:00:00 +0530 Mon, 20 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33075 The Court allowed the petition, quashed the order of framing charges, and discharged the petitioners. It was held that initiating both adjudication and criminal proceedings simultaneously is legal, with findings in adjudication not constituting res judicata or double jeopardy. Exoneration in adjudication on merits warrants discontinuation of criminal prosecution. The exoneration in this case was on merits, and continuing criminal prosecution was deemed unjust. The Court criticized the Department for pursuing criminal prosecution despite failing in adjudication and imposed costs on the respondents for unnecessary litigation. Case-Laws Customs Tue, 05 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33075