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    <title>1996 (12) TMI 71 - HIGH COURT OF JUDICATURE AT CALCUTTA</title>
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    <description>Criminal proceedings based on alleged excise duty evasion were linked to an assessment that had already been set aside, with the duty liability still pending in appeal after reassessment. Because the extent of evasion had not reached finality, continuation of the trial to final evidence and sentencing was considered inappropriate. However, a complete stay at the initial stage was refused since only one witness had been examined. The trial was allowed to continue only up to completion of prosecution evidence, and further proceedings were stayed until disposal of the appeal before the Appellate Tribunal, giving the petitioner partial relief.</description>
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    <pubDate>Tue, 24 Dec 1996 00:00:00 +0530</pubDate>
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      <title>1996 (12) TMI 71 - HIGH COURT OF JUDICATURE AT CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=44620</link>
      <description>Criminal proceedings based on alleged excise duty evasion were linked to an assessment that had already been set aside, with the duty liability still pending in appeal after reassessment. Because the extent of evasion had not reached finality, continuation of the trial to final evidence and sentencing was considered inappropriate. However, a complete stay at the initial stage was refused since only one witness had been examined. The trial was allowed to continue only up to completion of prosecution evidence, and further proceedings were stayed until disposal of the appeal before the Appellate Tribunal, giving the petitioner partial relief.</description>
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      <pubDate>Tue, 24 Dec 1996 00:00:00 +0530</pubDate>
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