https://www.taxtmi.com/caselaws?id=43854 A criminal complaint under Central Excise law based on allegations of clandestine removal and suppression of production was quashed because the appellate tribunal, on the same material, had already held that the department was not justified in finding clandestine removal. Once the foundational allegations were negated by the competent appellate forum, the summoning order lost its basis and continuation of the prosecution was unwarranted, as it would serve no useful purpose and could only result in acquittal. en-us Thu, 21 Apr 1994 00:00:00 +0530 Mon, 21 Jun 2010 15:14:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43854 A criminal complaint under Central Excise law based on allegations of clandestine removal and suppression of production was quashed because the appellate tribunal, on the same material, had already held that the department was not justified in finding clandestine removal. Once the foundational allegations were negated by the competent appellate forum, the summoning order lost its basis and continuation of the prosecution was unwarranted, as it would serve no useful purpose and could only result in acquittal. Case-Laws Central Excise Thu, 21 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43854