https://www.taxtmi.com/caselaws?id=48080 A cheque-based prosecution founded on an excise demand may be quashed where the demand is later set aside and its legal basis no longer survives. The cheques had been issued against an excise liability that was unchallenged at the time, but the assessment orders and supporting findings were subsequently annulled by the Supreme Court. With the underlying demand extinguished in law, continuing the criminal complaint would have rested on a non-existent liability. The Court treated that supervening development as material for exercising inherent jurisdiction to prevent injustice and to secure the ends of justice. en-us Fri, 02 Feb 2007 00:00:00 +0530 Mon, 02 Aug 2010 14:48:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48080 A cheque-based prosecution founded on an excise demand may be quashed where the demand is later set aside and its legal basis no longer survives. The cheques had been issued against an excise liability that was unchallenged at the time, but the assessment orders and supporting findings were subsequently annulled by the Supreme Court. With the underlying demand extinguished in law, continuing the criminal complaint would have rested on a non-existent liability. The Court treated that supervening development as material for exercising inherent jurisdiction to prevent injustice and to secure the ends of justice. Case-Laws Central Excise Fri, 02 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48080