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Central Excise - Highlights / Catch Notes

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Where criminal proceedings ended in acquittal but simultaneous ...

Case Laws     Central Excise

June 21, 2021

Where criminal proceedings ended in acquittal but simultaneous departmental proceedings continued, the result of the criminal proceedings will not have any bearing on the departmental proceedings, as judgment of the criminal Court is not binding in civil or departmental proceedings. However, in the instant case, when the departmental proceedings ended in favour of the accused and moreover, when the prosecution launched is on the same set of facts and allegations, the continuance of prosecution would be gross abuse of process of law. - HC

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