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Withdrawl of prosecutions once initiated.

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Full Text of the Document

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.... forwarding letter of even number and date. These guidelines do not cover cases of withdrawal of prosecutions once initiated. 2. The Board has been receiving a number of proposals from Chief Commissioners for withdrawal of prosecution in the event of the Revenue losing its case in appeal either in respect of penalty or quantum or both. In this connection, it has been decided that in cases where e....

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