https://www.taxtmi.com/caselaws?id=793322 The petition to quash the criminal complaint was maintainable because the earlier petitions had been withdrawn without any adjudication on merits, and the later appellate tribunal decision created a fresh cause of action. The criminal prosecution under Sections 9 and 9AA of the Central Excise Act could not survive because the tribunal set aside the duty demand on merits, found no contravention of Rule 8(3A) of the Central Excise Rules, 2001, and held that the foundational basis for prosecution had disappeared. Continuation of the complaint and summoning order was treated as an abuse of process and was quashed. en-us Mon, 25 May 2026 00:00:00 +0530 Sat, 13 Jun 2026 08:36:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793322 The petition to quash the criminal complaint was maintainable because the earlier petitions had been withdrawn without any adjudication on merits, and the later appellate tribunal decision created a fresh cause of action. The criminal prosecution under Sections 9 and 9AA of the Central Excise Act could not survive because the tribunal set aside the duty demand on merits, found no contravention of Rule 8(3A) of the Central Excise Rules, 2001, and held that the foundational basis for prosecution had disappeared. Continuation of the complaint and summoning order was treated as an abuse of process and was quashed. Case-Laws Central Excise Mon, 25 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793322