https://www.taxtmi.com/caselaws?id=43715 When the appellate authority had already set aside the excise duty demand on the same facts, the foundational allegation of clandestine removal and suppressed production no longer survived. On that basis, continuation of criminal prosecution under the Central Excise law could not lead to a useful legal consequence and was treated as an abuse of process. The High Court therefore held that the complaint, charges, and all consequential criminal proceedings were not legally sustainable and quashed them in favour of the petitioner. en-us Fri, 19 Nov 1993 00:00:00 +0530 Sat, 13 Jun 2026 09:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43715 When the appellate authority had already set aside the excise duty demand on the same facts, the foundational allegation of clandestine removal and suppressed production no longer survived. On that basis, continuation of criminal prosecution under the Central Excise law could not lead to a useful legal consequence and was treated as an abuse of process. The High Court therefore held that the complaint, charges, and all consequential criminal proceedings were not legally sustainable and quashed them in favour of the petitioner. Case-Laws Central Excise Fri, 19 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43715