Can withdrawal of sanction order of prosecution is possible. If yes, then what the procedure mention ? FOR EVASION OF SERVICE TAX OR CENTRAL EXCISE :

Circular No. 1009/16/2015-CX - Dated: 23-10-2015 - Central Excise - Guidelines for launching of Prosecution under the Central Excise Act, 1944 and Finance Act, 1994 regarding Service tax

Can withdrawal of sanction order of prosecution is possible. If yes, then what the procedure mention ?

Procedure for withdrawal of Complaint already filed for prosecution :

In cases where the complaint has already been filed complaint may be withdrawn as per Circular No. 998/5/2015-CX dated 28.02.2015 which provides that where on identical allegation a noticee has been exonerated in the quasi-judicial proceedings and such order has attained finality, Principal Chief Commissioner/ Chief Commissioner or the Principal Director General/ Director General of DGCEI shall give direction to the concerned Commissionerate to file an application through Public Prosecutor requesting the Court to allow withdrawal of the Prosecution in accordance with law

Dated: 18-12-2015