The criminal case is decided on the basis of evidence adduced ...

Criminal cases rely on their own evidence; CESTAT and trial court proceedings can occur concurrently without interference.

February 1, 2017

Case Laws Central Excise HC

The criminal case is decided on the basis of evidence adduced therein and cannot be rejected on the basis of evidence in departmental proceedings and therefore, both proceedings pending before the CESTAT and the trial court shall go on simultaneously and there is no impediment for the same - HC

View Source

← Previous Next →

The criminal case is decided on the basis of evidence adduced ...

Criminal cases rely on their own evidence; CESTAT and trial court proceedings can occur concurrently without interference.

February 1, 2017

Case Laws Central Excise HC

You may also like:

Dishonor of Cheque - initiation of Criminal Case - Whether a criminal case initiated under Section 138 of Negotiable Instrument Act, after ending in conviction and reach...

Dishonor of Cheque - Ascertaining nature of transaction - whether a criminal proceeding can be initiated and an accused held guilty when there is already a civil court...

Exemption from payment of sales tax - poultry farm on leased land - exemption was rejected on the ground that the assessee was not the owner of the land where the farm...

Prayer for being excused of any criminal liability and relieved of the alleged defaults complained of by the Registrar of Companies (ROC) - section 463(2) of the...

Rectification u/s 254 - non discussion of case law relied upon - it is not necessary for Court/Tribunal to discuss the case relied in the order as long the larger ratio...

Dishonor of Cheque - Though, the Court has the power to quash the criminal complaint filed u/s 138 of the N.I. Act on the legal issues like limitation, etc. Criminal...

HC quashed criminal proceedings related to allegedly forged TDS certificates in a business dispute. Complainant initiated criminal case 9 years after losing arbitration,...

HC affirmed that in Section 138 NI Act cases, being quasi-criminal in nature ("civil sheep in criminal wolf's clothing"), courts can proceed with trial in accused's...

The Additional Commissioner of Income Tax's approval u/s 153D was held invalid as it was granted mechanically without applying mind. Relying on the coordinate Bench's...

Framing of charges - Owning of assets disproportionate to known sources of income - Prevention of Corruption Act, 1988 - Case against the Additional Chief Architect in...

Where criminal proceedings ended in acquittal but simultaneous departmental proceedings continued, the result of the criminal proceedings will not have any bearing on...

Validity of prosecution proceedings under GST - fake invoices - In view of the scheme of the Act, this Court has no hesitation to hold that in the cases of present...

Petitioner granted regular bail as no incriminating evidence collected against him during investigation. Offences triable by Magistrate's Court, final report already...

Dishonor of cheque - mismatch of signatures or incomplete signatures - The Supreme Court in a case has came to the conclusion that criminal prosecution against the...

Unexplained cash credit - Addition u/s 68 - Since the assessment was becoming time barred, the AO has passed the impugned Assessment Order in a hurried manner even...

Quick Updates: