https://www.taxtmi.com/caselaws?id=48165 Criminal prosecution under the Central Excise Act and the Penal Code cannot continue where departmental adjudication on the same facts and evidence has exonerated the accused on merits. The High Court noted that although adjudication and criminal proceedings may generally proceed independently, a categorical finding that the alleged clandestine removal was only production wastage, with no fabrication or document manipulation, made the departmental exoneration substantive and conclusive. As the adjudication order had attained finality, the criminal complaint and connected proceedings were quashed. en-us Tue, 06 Nov 2007 00:00:00 +0530 Sat, 20 Dec 2014 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48165 Criminal prosecution under the Central Excise Act and the Penal Code cannot continue where departmental adjudication on the same facts and evidence has exonerated the accused on merits. The High Court noted that although adjudication and criminal proceedings may generally proceed independently, a categorical finding that the alleged clandestine removal was only production wastage, with no fabrication or document manipulation, made the departmental exoneration substantive and conclusive. As the adjudication order had attained finality, the criminal complaint and connected proceedings were quashed. Case-Laws Central Excise Tue, 06 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48165