https://www.taxtmi.com/caselaws?id=48388 The Court quashed the criminal proceedings in E.O.C.C. No. 362 of 2002 as they were deemed infructuous due to a change in assessment of evasion of central excise duty, resulting in the evasion amount falling below the minimum monetary limit for prosecution set by the Board. The Court found that the complaint was no longer valid for prosecution, and the connected miscellaneous petition was closed accordingly. en-us Thu, 20 Dec 2007 00:00:00 +0530 Wed, 04 Aug 2010 11:48:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48388 The Court quashed the criminal proceedings in E.O.C.C. No. 362 of 2002 as they were deemed infructuous due to a change in assessment of evasion of central excise duty, resulting in the evasion amount falling below the minimum monetary limit for prosecution set by the Board. The Court found that the complaint was no longer valid for prosecution, and the connected miscellaneous petition was closed accordingly. Case-Laws Central Excise Thu, 20 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48388