https://www.taxtmi.com/caselaws?id=72674 A licensed company is liable under Rule 173Q of the Central Excise Rules, 1944 for contraventions committed through its directors in the course of business. Where excisable goods were not accounted for in the prescribed register and duplicate numbers were issued, those unchallenged findings supported confiscation and penalty. In the absence of any statutory provision imposing separate personal liability on directors under the Central Excise law, the firm could not avoid responsibility by attributing the irregularities to one director. The penalty on the firm was therefore upheld. en-us Wed, 12 Nov 1986 00:00:00 +0530 Tue, 24 May 2011 11:58:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72674 A licensed company is liable under Rule 173Q of the Central Excise Rules, 1944 for contraventions committed through its directors in the course of business. Where excisable goods were not accounted for in the prescribed register and duplicate numbers were issued, those unchallenged findings supported confiscation and penalty. In the absence of any statutory provision imposing separate personal liability on directors under the Central Excise law, the firm could not avoid responsibility by attributing the irregularities to one director. The penalty on the firm was therefore upheld. Case-Laws Central Excise Wed, 12 Nov 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72674