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

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..... ntral 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. Instructions contained in the aforesaid letter envisage that before launc .....

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..... 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 the discretion to allow withdrawal of prosecution ultimately rests wit .....

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..... Collector. 6. Board desires that each case for withdrawal of prosecution should be closely scrutinized by the Principal Collector concerned and if found fit he should forward it with his recommendation for Board's consideration. It is however reiterated that in cases where complaint is already filed by the court it is for the court to pass the order. Field formations may be informed accordingly .....

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