https://www.taxtmi.com/caselaws?id=753374 Where excise liability had been fully settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, supported by a no dues-discharge certificate and departmental approval to withdraw prosecution, continuation of the criminal complaint was unwarranted. The High Court held that the mere pendency of a withdrawal application could not justify keeping the prosecution alive once the underlying liability had ceased to survive. In these circumstances, no fruitful purpose would be served by continuing the complaint, and the petitioners were entitled to relief by quashing it. en-us Wed, 08 May 2024 00:00:00 +0530 Fri, 31 May 2024 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753374 Where excise liability had been fully settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, supported by a no dues-discharge certificate and departmental approval to withdraw prosecution, continuation of the criminal complaint was unwarranted. The High Court held that the mere pendency of a withdrawal application could not justify keeping the prosecution alive once the underlying liability had ceased to survive. In these circumstances, no fruitful purpose would be served by continuing the complaint, and the petitioners were entitled to relief by quashing it. Case-Laws Central Excise Wed, 08 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753374