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<h1>Corporate Offences: Responsible Individuals Deemed Guilty Under Central Excise Act, 1944, Unless Proven Otherwise</h1> When an offence under the Central Excise Act, 1944 is committed by a company, every person responsible for the company's business operations at the time is deemed guilty and subject to punishment, unless they can prove lack of knowledge or due diligence to prevent the offence. Additionally, if the offence is committed with the consent, connivance, or neglect of any director, manager, secretary, or officer, they are also deemed guilty and liable for punishment. The term 'company' includes any corporate body, firm, or association, and 'director' includes partners in a firm.