https://www.taxtmi.com/caselaws?id=45237 Criminal prosecution for alleged central excise duty evasion may be quashed where excise adjudication has already recorded no wilful default or intention to evade duty, because continuing the criminal case on the same factual basis is treated as inconsistent with those findings and an abuse of process. Withdrawal of such prosecution under Section 321 CrPC may also be sought by a Special Public Prosecutor appointed under Section 24(8) CrPC without prior Central Government permission, and refusal to permit withdrawal on that ground is unjustified. en-us Sat, 17 Jul 1999 00:00:00 +0530 Fri, 09 Jul 2010 13:09:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45237 Criminal prosecution for alleged central excise duty evasion may be quashed where excise adjudication has already recorded no wilful default or intention to evade duty, because continuing the criminal case on the same factual basis is treated as inconsistent with those findings and an abuse of process. Withdrawal of such prosecution under Section 321 CrPC may also be sought by a Special Public Prosecutor appointed under Section 24(8) CrPC without prior Central Government permission, and refusal to permit withdrawal on that ground is unjustified. Case-Laws Central Excise Sat, 17 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45237