https://www.taxtmi.com/caselaws?id=46069 Prior administrative approval was mandatory before launching prosecution under the Central Excises and Salt Act, and the prosecution had to prove a clear affirmative decision by the competent authority showing conscious application of mind. A mere assertion that approval was granted, or the presence of the file without any recorded endorsement or positive order, was insufficient. Because the record did not establish valid prior approval by the Principal Collector, the prosecution was treated as unsustainable. The acquittal for want of prior administrative approval was therefore not interfered with, and the appeal against acquittal failed. en-us Wed, 03 Oct 2001 00:00:00 +0530 Thu, 15 Jul 2010 16:01:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46069 Prior administrative approval was mandatory before launching prosecution under the Central Excises and Salt Act, and the prosecution had to prove a clear affirmative decision by the competent authority showing conscious application of mind. A mere assertion that approval was granted, or the presence of the file without any recorded endorsement or positive order, was insufficient. Because the record did not establish valid prior approval by the Principal Collector, the prosecution was treated as unsustainable. The acquittal for want of prior administrative approval was therefore not interfered with, and the appeal against acquittal failed. Case-Laws Central Excise Wed, 03 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46069