https://www.taxtmi.com/caselaws?id=44178 Criminal prosecution was held unsustainable where the appellate tribunal had already set aside the penalty order and that finding had attained finality. The tribunal had expressly found no material to show that the petitioner was involved in the day-to-day affairs of the firm, so the factual foundation for attributing liability in the prosecution disappeared. In those circumstances, the criminal court could not continue proceedings on a basis inconsistent with the subsisting tribunal finding, and the proceedings against the petitioner were quashed. en-us Mon, 18 Sep 1995 00:00:00 +0530 Wed, 23 Jun 2010 16:06:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44178 Criminal prosecution was held unsustainable where the appellate tribunal had already set aside the penalty order and that finding had attained finality. The tribunal had expressly found no material to show that the petitioner was involved in the day-to-day affairs of the firm, so the factual foundation for attributing liability in the prosecution disappeared. In those circumstances, the criminal court could not continue proceedings on a basis inconsistent with the subsisting tribunal finding, and the proceedings against the petitioner were quashed. Case-Laws Central Excise Mon, 18 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44178