https://www.taxtmi.com/caselaws?id=43182 Acquittal in the criminal prosecution for unauthorised removal of tobacco did not nullify the excise assessment or the duty liability determined in assessment proceedings. The court noted that the criminal outcome did not extinguish the assessed tax obligation, and non-payment of the assessed amount justified the demand notice and proposed recovery action. The writ petition was dismissed, while the petitioner was given time and liberty to file an appeal against the assessment on condition of deposit. en-us Mon, 30 Sep 1991 00:00:00 +0530 Wed, 16 Jun 2010 16:01:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43182 Acquittal in the criminal prosecution for unauthorised removal of tobacco did not nullify the excise assessment or the duty liability determined in assessment proceedings. The court noted that the criminal outcome did not extinguish the assessed tax obligation, and non-payment of the assessed amount justified the demand notice and proposed recovery action. The writ petition was dismissed, while the petitioner was given time and liberty to file an appeal against the assessment on condition of deposit. Case-Laws Central Excise Mon, 30 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43182