https://www.taxtmi.com/caselaws?id=46078 Criminal prosecution for alleged central excise evasion cannot continue where the appellate tribunal has finally set aside the duty demand and penalty on the same facts and has found no suppression, misdeclaration or intent to evade duty. The prosecution was based on the same allegations rejected in adjudication; the assessee had disclosed its position, obtained approval of classification lists, explained its exemption claims and followed the prescribed procedure. Because the department did not challenge the tribunal's findings, they became final. Once the factual foundation of the prosecution is displaced by final adjudication, continuing the criminal case serves no purpose and amounts to abuse of process, so the proceedings were quashed. en-us Tue, 13 Nov 2001 00:00:00 +0530 Thu, 15 Jul 2010 16:25:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46078 Criminal prosecution for alleged central excise evasion cannot continue where the appellate tribunal has finally set aside the duty demand and penalty on the same facts and has found no suppression, misdeclaration or intent to evade duty. The prosecution was based on the same allegations rejected in adjudication; the assessee had disclosed its position, obtained approval of classification lists, explained its exemption claims and followed the prescribed procedure. Because the department did not challenge the tribunal's findings, they became final. Once the factual foundation of the prosecution is displaced by final adjudication, continuing the criminal case serves no purpose and amounts to abuse of process, so the proceedings were quashed. Case-Laws Central Excise Tue, 13 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46078