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TMI BlogWithdrawal of prosecution filed in a court – reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... l 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 attention is invi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 follows :- (i) Adjudication proceeding and criminal prosecution can be launched simultaneously; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion proceeding is on technical ground and not on merit, prosecution may continue; and (vii) In case of exoneration, however, on merits where allegation is found to be not sustainable at all and person held innocent, criminal prosecution on the same set of facts and circumstances cannot be allowed to continue underlying principle being the higher standard of proof in criminal cases. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to allow withdrawal of the Prosecution in accordance with law. These instructions shall mutatis-mutandis apply to the prosecution filed under the Finance Act, 1994 and under the Customs Act, 1962 . 4. Necessary instructions may be issued in this regard. Hindi version would follow. (ROHAN) Under Secretary to the Government of India - Circular - Trade Notice - Public Notice - Ins ..... X X X X Extracts X X X X X X X X Extracts X X X X
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