TMI BlogWithdrawal from prosecution in Central Excise cases older than 15 years involving duty less than rupees five lakhsX X X X Extracts X X X X X X X X Extracts X X X X ..... ses older than 15 years involving duty less than rupees five lakhs.- reg. CAG submitted its report regarding administration of prosecution and penalty in Central Excise and Service Tax wherein regarding withdrawal of old cases of prosecution, it noted that though the discretion to allow withdrawal of prosecution ultimately rests with the Court, it is the department s responsibility to ensure periodic monitoring of the status of long pending cases as to ensure that cases which in the opinion of the department merit withdrawal are being brought to the notice of the Court alongwith all supporting facts at the proper time in terms of Sections 257 and 321 of CrPC 1973. 2. The issue has been examined. The present limit for arrest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntinuance of the prosecution will bring to the public interest in the light of the changed situation. 4. In the light of the legal provisions under section 257 and 321 of the Code of Criminal Procedure 1973, and the judgement of the Hon ble Supreme Court, it appeared that Central Excise cases involving duty amount less than Rs. five lakhs and undergoing prosecution in the courts for more than fifteen years may be considered for withdrawal from prosecution. Accordingly, these cases where evasion of Central Excise duty is less than ₹ 5 lakh and pending in court for more than 15 years were brought to the notice of the Competent Authority suggesting that withdrawal from prosecution would be desirable in these cases on the follo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erned Commissionerate to request the Public Prosecutor to file an application requesting the Court to allow withdrawal from prosecution in accordance with law. It may be noted that on filing of such applications, it is for Hon ble Courts to finally decide whether or not to pursue the prosecution. 6. Attention is also invited to the circular no. 1010/17/2015-CX dated 23.10.2015 on withdrawal from prosecution where quasi-judicial proceedings on identical facts have failed. Appropriate action as per this Circular may be taken where necessary. 7. Application should also be moved for withdrawal from prosecution against the co-noticees in a case, where the prosecution, against the main noticee is proposed to be withdrawn, as the gro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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