https://www.taxtmi.com/caselaws?id=47868 Where the competent authority has finally held, after enquiry, that declarations verified by departmental authorities were not false and did not involve suppression of material facts, a criminal prosecution founded on the same allegation cannot be sustained. The High Court applied this principle while considering quashing under Section 482 CrPC and noted that no appeal had been filed against the Collector's final order, so the finding had attained finality. In those circumstances, the foundation for alleging false declarations had disappeared and continuation of the criminal case was not warranted. en-us Fri, 16 Jun 2006 00:00:00 +0530 Sat, 31 Jul 2010 12:57:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47868 Where the competent authority has finally held, after enquiry, that declarations verified by departmental authorities were not false and did not involve suppression of material facts, a criminal prosecution founded on the same allegation cannot be sustained. The High Court applied this principle while considering quashing under Section 482 CrPC and noted that no appeal had been filed against the Collector's final order, so the finding had attained finality. In those circumstances, the foundation for alleging false declarations had disappeared and continuation of the criminal case was not warranted. Case-Laws Central Excise Fri, 16 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47868