https://www.taxtmi.com/caselaws?id=44335 Departmental circulars issued under statutory authority and regulating excise prosecution policy were treated as binding on subordinate officers, though not on courts. The circulars required prosecution in minor cases to be avoided below the prescribed monetary threshold, except for habitual offenders, to prevent fruitless criminal litigation. As the alleged duty evasion was below the limit and no material showed the exception applied, the prosecution was contrary to the binding instructions and was liable to be quashed as an abuse of process. en-us Tue, 21 May 1996 00:00:00 +0530 Fri, 25 Jun 2010 15:27:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44335 Departmental circulars issued under statutory authority and regulating excise prosecution policy were treated as binding on subordinate officers, though not on courts. The circulars required prosecution in minor cases to be avoided below the prescribed monetary threshold, except for habitual offenders, to prevent fruitless criminal litigation. As the alleged duty evasion was below the limit and no material showed the exception applied, the prosecution was contrary to the binding instructions and was liable to be quashed as an abuse of process. Case-Laws Central Excise Tue, 21 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44335