Who has authority to sanction prosecution ? FOR EVASION OF SERVICE TAX OR CENTRAL EXCISE :

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..... under the Central Excise Act, 1944 and Finance Act, 1994 regarding Service tax Circular - Central Excise - Circulars - FAQ - Dated:- 18-12-2015 - Circular No. 1009/16/2015-CX - Dated: 23-10-2015 - .....

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..... as the case may be. In respect of cases investigated by the Directorate General of Central Excise Intelligence (DGCEI), the criminal complaint for prosecuting a person should be filed only after .....

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