https://www.taxtmi.com/caselaws?id=44272 Section 340 CrPC action for fabricated evidence requires more than prima facie falsity; the Court treated expediency in the interests of justice as the decisive safeguard. On the facts, fabricated letters had been prepared, but surrounding circumstances, including the earlier writ order, prolonged Revenue silence, and later acceptance of liability and payment, led the Court to prefer a penal financial consequence over criminal prosecution. The direction to launch criminal proceedings was set aside, and modified relief was granted by imposing penal interest and barring the assessee from disputing inclusion of secondary packing value for the relevant period. en-us Wed, 28 Feb 1996 00:00:00 +0530 Wed, 09 Jul 2014 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44272 Section 340 CrPC action for fabricated evidence requires more than prima facie falsity; the Court treated expediency in the interests of justice as the decisive safeguard. On the facts, fabricated letters had been prepared, but surrounding circumstances, including the earlier writ order, prolonged Revenue silence, and later acceptance of liability and payment, led the Court to prefer a penal financial consequence over criminal prosecution. The direction to launch criminal proceedings was set aside, and modified relief was granted by imposing penal interest and barring the assessee from disputing inclusion of secondary packing value for the relevant period. Case-Laws Central Excise Wed, 28 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44272