Withdrawal of prosecution filed in a court – reg.

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....sioners of Central Excise (All), Principal Chief Commissioners/Chief Commissioners of Central Excise of Central Excise & Service Tax (All), Principal Chief Commissioners / Chief Commissioners of Service Tax (All), Principal Chief Commissioners / Chief Commissioners of Customs (All), Web-master, CBEC Madam/Sir, Sub: Withdrawal of prosecution filed in a court - reg. Your kind at....

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....law on the issue of relation between adjudications proceedings and prosecution in case of Radheshyam Kejriwal [2011(266)ELT294(SC) or 2011-TIOL-19-SC-FEMA] . In this judgment Hon'ble Supreme Court has laid the following guidelines in paragraph 19 -            " The ratio which can be culled out from these decisions can broadly be stated as follo....

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....ot prosecution by a competent court of law to attract the provisions of Article 20(2) of the Constitution or Section 300 of the Code of Criminal Procedure;         (vi) The finding in the adjudication proceeding in favour of the person facing trial for identical violation will depend upon the nature of finding. If the exoneration in adjudication proceeding is ....

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....l of the person concerned shall be in abuse of the process of the court. " 3. It is therefore directed that where on identical allegation a noticee has been exonerated in the quasi-judicial proceedings and such order has attained finality, Chief Commissioner shall give direction to the Central Excise Officer in the concerned Commissionerate to file an application through Public Prosecutor reque....