https://www.taxtmi.com/caselaws?id=42492 A departmental penalty based on the same facts and identical charges could not be sustained where the petitioner had already been acquitted on merits by the criminal court. The High Court applied the principle that a substantive criminal finding on the same offence must be given due effect in subsequent quasi-judicial proceedings, and that such authorities cannot ignore an acquittal based on full appreciation of the same factual matrix. The penalty order, together with the appellate and revisional orders, was therefore quashed. en-us Tue, 16 Jun 1987 00:00:00 +0530 Fri, 11 Jun 2010 15:28:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42492 A departmental penalty based on the same facts and identical charges could not be sustained where the petitioner had already been acquitted on merits by the criminal court. The High Court applied the principle that a substantive criminal finding on the same offence must be given due effect in subsequent quasi-judicial proceedings, and that such authorities cannot ignore an acquittal based on full appreciation of the same factual matrix. The penalty order, together with the appellate and revisional orders, was therefore quashed. Case-Laws Customs Tue, 16 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42492