Criminal Proceedings cannot be quashed merely for Stay by CESTAT: SC

Additional Commissioner of Central Excise (Legal) Vs Kavveri Telecom Products Limited (Supreme Court) Introduction: In a recent ruling, the Supreme Court addressed the quashing of prosecution under Sections 9 and 9-AA of the Central Excise Act, 1944. The impugned order had relied on a stay granted by the Customs, Excise and Service Tax Appellate Tribunal, Bengaluru (CESTAT) on tax and penalty recovery. This article delves into the Supreme Court’s decision and its implications. Detailed Analysis: The impugned order, dated 10.01.2019, had quashed criminal prosecution against Kavveri Teleco...