https://www.taxtmi.com/caselaws?id=46357 Central excise prosecution was examined against Board circulars fixing monetary limits for launch of complaints. The circulars bind departmental authorities, but they do not automatically require quashing of a criminal complaint after cognizance has been taken. A later circular raising the threshold was treated as prospective and was not applied to alleged pre-circular contraventions. The earlier guideline also preserved prosecution where the allegations showed habitual or systematic evasion over a period of time, and the complaint was read as alleging conduct continuing for more than two years. At the Section 482 stage, the Court declined to test the truth of the allegations and held that the complaint was not liable to be quashed on the basis of the circulars. en-us Thu, 22 Nov 2001 00:00:00 +0530 Sat, 17 Jul 2010 12:57:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46357 Central excise prosecution was examined against Board circulars fixing monetary limits for launch of complaints. The circulars bind departmental authorities, but they do not automatically require quashing of a criminal complaint after cognizance has been taken. A later circular raising the threshold was treated as prospective and was not applied to alleged pre-circular contraventions. The earlier guideline also preserved prosecution where the allegations showed habitual or systematic evasion over a period of time, and the complaint was read as alleging conduct continuing for more than two years. At the Section 482 stage, the Court declined to test the truth of the allegations and held that the complaint was not liable to be quashed on the basis of the circulars. Case-Laws Central Excise Thu, 22 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46357