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Central Excise - Highlights / Catch Notes

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Quashing of prosecution under Sections 9 and 9-AA of the Central ...


Supreme Court Rules High Court Wrong in Quashing Criminal Prosecution Under Central Excise Act Sections 9, 9-AA.

June 30, 2022

Case Laws     Central Excise     SC

Quashing of prosecution under Sections 9 and 9-AA of the Central Excise Act, 1944 - there is no exoneration or finding on merits by the CESTAT on the subject matter of the criminal complaints. In the said facts, the High Court was incorrect and wrong in quashing the criminal prosecution only on the ground that the tribunal has granted stay, subject to condition of pre-deposit, of the recovery of the tax and the penalty amount. - SC

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