No Criminal Prosecution if demand itself been set aside

HIGH COURT OF KARNATAKA Assistant Collector of Central Excise versus Karnataka Chemicals B.V. PINTO, J. CRIMINAL APPEAL NO. 2677 OF 2006 JANUARY  11, 2013 JUDGMENT 1. This appeal is filed challenging the judgment dated 08.09.2006 passed by the First Additional Civil Judge (Sr. Dn.) & C.J.M., Dharwad, in C.C. No. 300/1992 acquitting the respondent of the offences punishable under sections 9(1)(b), 9(1)(bb) and 9(1)(bbb) of the Central Excise and Salt Act, 1944 r/w Rules 9(2), 52, 52A, 53, 173, 173F, 173G and 226 of the Central Excise Rule, 1944, punishable u/s 9(1)(i) of t...