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    <title>2001 (1) TMI 97 - HIGH COURT OF GUJARAT AT AHMEDABAD</title>
    <link>https://www.taxtmi.com/caselaws?id=45938</link>
    <description>Criminal prosecution for alleged excise evasion was stayed because the complaint and the pending excise show-cause notice arose from the same alleged duty liability. The court reasoned that if the excise adjudication ended in favour of the assessee, the foundation of the prosecution would disappear, and continuing the criminal case before final determination would cause unnecessary harassment and injustice. The stay order was therefore restored, and the prosecution was not permitted to proceed until the excise authority finally adjudicated the notice.</description>
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    <pubDate>Thu, 18 Jan 2001 00:00:00 +0530</pubDate>
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      <title>2001 (1) TMI 97 - HIGH COURT OF GUJARAT AT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=45938</link>
      <description>Criminal prosecution for alleged excise evasion was stayed because the complaint and the pending excise show-cause notice arose from the same alleged duty liability. The court reasoned that if the excise adjudication ended in favour of the assessee, the foundation of the prosecution would disappear, and continuing the criminal case before final determination would cause unnecessary harassment and injustice. The stay order was therefore restored, and the prosecution was not permitted to proceed until the excise authority finally adjudicated the notice.</description>
      <category>Case-Laws</category>
      <law>Central Excise</law>
      <pubDate>Thu, 18 Jan 2001 00:00:00 +0530</pubDate>
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