Withdrawal of prosecution filed in a court – reg.

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..... ioners/Chief Commissioners of Central Excise of Central Excise & Service Tax (All), Principal Chief Commissioners / Chief Commissioners of Service Tax (All), Principal Chief Commissioners / Chief Commissioners of Customs (All), Web-master, CBEC Madam/Sir, Sub: Withdrawal of prosecution filed in a court - reg. Your kind attention is invited to the issue of withdrawal of prosecution after it h .....

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..... 011-TIOL-19-SC-FEMA] . In this judgment Hon'ble Supreme Court has laid the following guidelines in paragraph 19 - " The ratio which can be culled out from these decisions can broadly be stated as follows :- (i) Adjudication proceeding and criminal prosecution can be launched simultaneously; (ii) Decision in adjudication proceeding is not necessary before initiating criminal prosecution; (i .....

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..... found to be not sustainable at all and person held innocent, criminal prosecution on the same set of facts and circumstances cannot be allowed to continue underlying principle being the higher standard of proof in criminal cases. In our opinion, therefore, the yardstick would be to judge as to whether allegation in the adjudication proceeding as well as proceeding for prosecution is identical and .....

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