Withdrawal from prosecution in Central Excise cases older than 15 years involving duty less than rupees five lakhs

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....rawal from prosecution in Central Excise cases older than 15 years involving duty less than rupees five lakhs.- reg. CAG submitted its report regarding administration of prosecution and penalty in  Central Excise and Service Tax wherein regarding withdrawal of old cases of  prosecution, it noted that "though the discretion to allow withdrawal of prosecution  ultimately rests with the Court, it is the department's responsibility to ensure periodic  monitoring of the status of long pending cases as to ensure that cases which in the  opinion of the department merit withdrawal are being brought to the notice of the Court  alongwith all supporting facts at the proper time in terms of Sections 257 and 321 of &nbsp....

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....he prosecution for reasons of State and Public Policy, and (ii) Adverse effects that the continuance of the prosecution will bring to the public  interest in the light of the changed situation. 4. In the light of the legal provisions under section 257 and 321 of the Code of  Criminal Procedure 1973, and the judgement of the Hon'ble Supreme Court, it appeared  that Central Excise cases involving duty amount less than Rs. five lakhs and undergoing  prosecution in the courts for more than fifteen years may be considered for withdrawal  from prosecution. Accordingly, these cases where evasion of Central Excise duty is less  than Rs. 5 lakh and pending in court for more than 15 years were brought to the ....

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.... is less than Rupees five  lakhs and prosecution is pending for more than fifteen years. Chief Commissioner shall  give direction to the Central Excise Officer in the concerned Commissionerate to request  the Public Prosecutor to file an application requesting the Court to allow withdrawal from  prosecution in accordance with law. It may be noted that on filing of such applications, it  is for Hon'ble Courts to finally decide whether or not to pursue the prosecution. 6. Attention is also invited to the circular no. 1010/17/2015-CX dated 23.10.2015 on  withdrawal from prosecution where quasi-judicial proceedings on identical facts have  failed. Appropriate action as per this Circular may be taken where n....