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Central Excise - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Evasion of tax - civil and criminal proceedings can be initiated ...


Civil and criminal tax evasion cases can proceed simultaneously; CESTAT decisions don't impact criminal proceedings.

March 10, 2018

Case Laws     Central Excise     HC

Evasion of tax - civil and criminal proceedings can be initiated simultaneously and judgment in one proceeding will not have impact on the other - merely because CESTAT had set aside the demand, the criminal proceedings cannot be quashed. - HC

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