https://www.taxtmi.com/caselaws?id=47516 Where the competent appellate tribunal has already held on the same foundational excise facts that no offence was made out, the criminal prosecution based on those allegations cannot be sustained. The High Court treated the Tribunal's finding as conclusive for the criminal case, since the alleged wrongful availment of the small scale industries exemption and the claimed contravention of the Central Excise Rules rested on the very basis negatived by the appellate forum. The prosecution was therefore held not maintainable and the connected criminal proceedings were quashed. en-us Wed, 03 Mar 1999 00:00:00 +0530 Thu, 29 Jul 2010 12:13:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47516 Where the competent appellate tribunal has already held on the same foundational excise facts that no offence was made out, the criminal prosecution based on those allegations cannot be sustained. The High Court treated the Tribunal's finding as conclusive for the criminal case, since the alleged wrongful availment of the small scale industries exemption and the claimed contravention of the Central Excise Rules rested on the very basis negatived by the appellate forum. The prosecution was therefore held not maintainable and the connected criminal proceedings were quashed. Case-Laws Customs Wed, 03 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47516