What is the meaning of term “Habitual Evaders” in terms of prosecution? FOR EVASION OF SERVICE TAX OR CENTRAL EXCISE :

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..... for launching of Prosecution under the Central Excise Act, 1944 and Finance Act, 1994 regarding Service tax Circular
Central Excise
Circulars
Dated:- 18-12-2015
Circular No. 1009/16/2015- .....

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..... dit facility. A company/assessee would be treated as habitually evading tax/duty or misusing Cenvat Credit facility, if it has been involved in three or more cases of confirmed demand (at the first ap .....

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