https://www.taxtmi.com/caselaws?id=43971 Pendency of an excise appeal against the adjudication order does not by itself justify quashing or staying a criminal prosecution under the Central Excises and Salt Act, 1944. The complaint was based on independent allegations of evasion through misdeclaration of goods, breach of excise rules and improper maintenance of statutory records, and not merely on the duty dispute decided in adjudication. Because the criminal case rested on distinct factual allegations, the appellate tribunal's eventual decision on duty liability would not necessarily control or defeat the prosecution. The request to quash or stay the criminal proceedings was rejected. en-us Thu, 28 Oct 1993 00:00:00 +0530 Tue, 22 Jun 2010 11:49:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43971 Pendency of an excise appeal against the adjudication order does not by itself justify quashing or staying a criminal prosecution under the Central Excises and Salt Act, 1944. The complaint was based on independent allegations of evasion through misdeclaration of goods, breach of excise rules and improper maintenance of statutory records, and not merely on the duty dispute decided in adjudication. Because the criminal case rested on distinct factual allegations, the appellate tribunal's eventual decision on duty liability would not necessarily control or defeat the prosecution. The request to quash or stay the criminal proceedings was rejected. Case-Laws Central Excise Thu, 28 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43971