https://www.taxtmi.com/caselaws?id=48513 Delay alone does not justify quashing criminal proceedings under the right to speedy trial; the court must balance responsibility for delay, the seriousness of the offence, and overall circumstances, especially where the prosecution has progressed and the allegation concerns an economic offence affecting public revenue. A complaint is sufficient if it contains specific averments that the accused were in charge of and responsible for the company's affairs and were connected with removal of excisable goods without duty payment or proper accounting. Mere designation is not enough, but specific allegations create a triable case. Claimed prejudice from missing records must be shown by actual prejudice at trial; it is not, by itself, a ground to end the prosecution. en-us Wed, 14 Dec 2005 00:00:00 +0530 Wed, 04 Aug 2010 18:36:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48513 Delay alone does not justify quashing criminal proceedings under the right to speedy trial; the court must balance responsibility for delay, the seriousness of the offence, and overall circumstances, especially where the prosecution has progressed and the allegation concerns an economic offence affecting public revenue. A complaint is sufficient if it contains specific averments that the accused were in charge of and responsible for the company's affairs and were connected with removal of excisable goods without duty payment or proper accounting. Mere designation is not enough, but specific allegations create a triable case. Claimed prejudice from missing records must be shown by actual prejudice at trial; it is not, by itself, a ground to end the prosecution. Case-Laws Central Excise Wed, 14 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48513