Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →


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<h1>Sanction order for service tax or central excise evasion can be withdrawn under Circular No. 998/5/2015-CX guidelines.</h1> Withdrawal of a sanction order for prosecution related to evasion of service tax or central excise is possible under specific guidelines. If a complaint has already been filed, it can be withdrawn following Circular No. 998/5/2015-CX. This circular states that if a noticee has been exonerated in quasi-judicial proceedings and the order has become final, the Principal Chief Commissioner or equivalent authority can direct the concerned Commissionerate to request the court, through a Public Prosecutor, to allow the withdrawal of the prosecution.
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