https://www.taxtmi.com/caselaws?id=48388 Criminal proceedings for alleged central excise duty evasion cannot survive where the assessment forming their foundation has been set aside on appeal and remanded for de novo consideration. The earlier determination of higher evasion lost its basis, and the later reassessment fixed evasion below the monetary threshold then required to launch prosecution. A subsequent assessment could not cure the defect in the already instituted complaint; at most, it could create a fresh cause of action. The prosecution was therefore quashed as infructuous. 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 Criminal proceedings for alleged central excise duty evasion cannot survive where the assessment forming their foundation has been set aside on appeal and remanded for de novo consideration. The earlier determination of higher evasion lost its basis, and the later reassessment fixed evasion below the monetary threshold then required to launch prosecution. A subsequent assessment could not cure the defect in the already instituted complaint; at most, it could create a fresh cause of action. The prosecution was therefore quashed as infructuous. Case-Laws Central Excise Thu, 20 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48388