Central Excise - Prosecution under the Central Excises and Salt Act 1944 - Clarification regarding

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Ministry of Finance (Department of Revenue) Central Board of Excise and Customs, New Delhi Subject : Central Excise - Prosecution under the Central Excises and Salt Act 1944 - Clarification regarding   I am directed to refer Board's letter F.No. 218/7/89-CX.6, dated 9-8-1990 regarding guidelines for launching prosecution under the Central Excises and Salt Act, 1944. 2. Instruc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....already been taken to launch the prosecution or the complaint filed in the court. 4. The issue has been examined by the Board in consultation with Ministry of Law. Ministry of law has opined that the authority to withdraw prosecution should rest with an authority superior to the authority which approves launching of prosecution. However, where the complaint has already been filed in the court t....