https://www.taxtmi.com/caselaws?id=46007 Pendency of confiscation proceedings or an appeal against confiscation under the Central Excise Act does not, by itself, bar criminal prosecution. The criminal case and departmental confiscation proceedings operate in different spheres and are governed by different standards of proof. A stay may be considered where the departmental and criminal matters rest on the same facts and evidence, but that principle does not apply unless identical evidence is shown. On the stated record, the evidence before the Tribunal and the prosecution evidence were not established to be the same, so quashing or staying the criminal proceedings was not warranted. en-us Mon, 12 Mar 2001 00:00:00 +0530 Thu, 15 Jul 2010 11:55:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46007 Pendency of confiscation proceedings or an appeal against confiscation under the Central Excise Act does not, by itself, bar criminal prosecution. The criminal case and departmental confiscation proceedings operate in different spheres and are governed by different standards of proof. A stay may be considered where the departmental and criminal matters rest on the same facts and evidence, but that principle does not apply unless identical evidence is shown. On the stated record, the evidence before the Tribunal and the prosecution evidence were not established to be the same, so quashing or staying the criminal proceedings was not warranted. Case-Laws Central Excise Mon, 12 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46007