https://www.taxtmi.com/caselaws?id=101642 In alleged excise-duty evasion, show-cause notices may be issued to company directors where the department seeks to identify who is statutorily liable and responsible for the alleged evasion; individual liability cannot be fastened unless the director's role and extent of responsibility are shown on the facts. In cases involving fraud, collusion, wilful misstatement, suppression of facts, or statutory contravention with intent to evade duty, the corporate veil may be lifted to identify the real persons concerned, subject to adjudication on evidence and natural justice. Section 9AA of the Central Excises and Salt Act, 1944 was not to be relied upon in the adjudication proceedings. en-us Fri, 12 Aug 1988 00:00:00 +0530 Fri, 10 Feb 2012 15:14:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101642 In alleged excise-duty evasion, show-cause notices may be issued to company directors where the department seeks to identify who is statutorily liable and responsible for the alleged evasion; individual liability cannot be fastened unless the director's role and extent of responsibility are shown on the facts. In cases involving fraud, collusion, wilful misstatement, suppression of facts, or statutory contravention with intent to evade duty, the corporate veil may be lifted to identify the real persons concerned, subject to adjudication on evidence and natural justice. Section 9AA of the Central Excises and Salt Act, 1944 was not to be relied upon in the adjudication proceedings. Case-Laws Companies Law Fri, 12 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101642