Allegation of corruption against the revenue officer - ...

Case Laws Central Excise

June 7, 2023

Allegation of corruption against the revenue officer - Requirement of sanction u/s 197 from the Central Government before prosecuting the applicants for the offence punishable under Section 504 of the Indian Penal Code - Abetting the manufacturer in evasion of duty of excise - In view of the bar of Section 197 of the Cr.P.C, the trial Court could not have issued the process against the applicants without prior sanction of the authority and/or Union Government. Accordingly, the proceedings of the Criminal Case for the offence punishable under Section 504 of the Indian Penal Code is hereby quashed. - HC

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Allegation of corruption against the revenue officer - ...

Case Laws Central Excise

June 7, 2023

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