https://www.taxtmi.com/caselaws?id=777910 Section 173(5) of the CrPC applies to police-report cases and cannot be invoked in a prosecution launched by private complaint under the Central Excise Act. A later adjudication order that materially changes the foundation of liability cannot be introduced into a pending prosecution unless it was placed before the sanctioning authority and supported by fresh sanction where required. Permitting marking of such a later order under Section 294 CrPC is impermissible if it alters the substratum of the complaint and was not part of the basis for prosecution. The revision was therefore allowed, while the complainant was left free to proceed in accordance with law. en-us Tue, 02 Sep 2025 00:00:00 +0530 Mon, 08 Sep 2025 13:37:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777910 Section 173(5) of the CrPC applies to police-report cases and cannot be invoked in a prosecution launched by private complaint under the Central Excise Act. A later adjudication order that materially changes the foundation of liability cannot be introduced into a pending prosecution unless it was placed before the sanctioning authority and supported by fresh sanction where required. Permitting marking of such a later order under Section 294 CrPC is impermissible if it alters the substratum of the complaint and was not part of the basis for prosecution. The revision was therefore allowed, while the complainant was left free to proceed in accordance with law. Case-Laws Central Excise Tue, 02 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777910