https://www.taxtmi.com/caselaws?id=792877 Where the CESTAT finally set aside the underlying excise duty demand and the departmental challenge failed, the very foundation for alleging duty evasion ceased to exist. Criminal prosecution under Sections 9 and 9AA of the Central Excise Act could not survive on a demand that no longer subsisted, and the complaint proceedings, including the summoning order, were quashed. en-us Fri, 15 May 2026 00:00:00 +0530 Thu, 04 Jun 2026 10:50:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792877 Where the CESTAT finally set aside the underlying excise duty demand and the departmental challenge failed, the very foundation for alleging duty evasion ceased to exist. Criminal prosecution under Sections 9 and 9AA of the Central Excise Act could not survive on a demand that no longer subsisted, and the complaint proceedings, including the summoning order, were quashed. Case-Laws Central Excise Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792877