https://www.taxtmi.com/caselaws?id=42878 In a quashing petition arising from alleged excise offences, disputed issues of tariff classification, marketability, and any plastic goods exemption could not be decided at the threshold because they required evidence and trial. The court also held that absence of mens rea did not justify quashing, since culpable mental state and the surrounding circumstances had to be tested on evidence and were not displaced in a summary proceeding. Pendency of the statutory appeal did not bar the prosecution, but the criminal proceedings were temporarily stayed for six months to await disposal of the appeal. en-us Tue, 20 Mar 1990 00:00:00 +0530 Mon, 14 Jun 2010 17:51:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42878 In a quashing petition arising from alleged excise offences, disputed issues of tariff classification, marketability, and any plastic goods exemption could not be decided at the threshold because they required evidence and trial. The court also held that absence of mens rea did not justify quashing, since culpable mental state and the surrounding circumstances had to be tested on evidence and were not displaced in a summary proceeding. Pendency of the statutory appeal did not bar the prosecution, but the criminal proceedings were temporarily stayed for six months to await disposal of the appeal. Case-Laws Central Excise Tue, 20 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42878