https://www.taxtmi.com/caselaws?id=48008 Criminal proceedings based on alleged clandestine removal of excisable goods could not continue where the departmental adjudication on the same facts ended in a categorical finding that the allegation was unproven. The Tribunal had held that no material established actual removal or duty evasion, and that exoneration on merits undermined the foundation of the complaint. On that identical factual basis, continuation of the criminal case would not serve the ends of justice. The High Court therefore quashed the complaint and the proceedings. en-us Wed, 14 Feb 2007 00:00:00 +0530 Mon, 02 Aug 2010 11:26:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48008 Criminal proceedings based on alleged clandestine removal of excisable goods could not continue where the departmental adjudication on the same facts ended in a categorical finding that the allegation was unproven. The Tribunal had held that no material established actual removal or duty evasion, and that exoneration on merits undermined the foundation of the complaint. On that identical factual basis, continuation of the criminal case would not serve the ends of justice. The High Court therefore quashed the complaint and the proceedings. Case-Laws Central Excise Wed, 14 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48008