https://www.taxtmi.com/acts?id=14 Both a company and the person in charge of and responsible for its business when an offence under the Act is committed are deemed guilty, subject to proof of lack of knowledge or exercise of all due diligence to prevent the offence. Additionally, where the offence is committed with the consent or connivance of, or is attributable to neglect by, any director, manager, secretary or other officer, that person is also deemed guilty. "Company" includes bodies corporate, firms and other associations, and "director" in relation to a firm means a partner. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 25 Sep 2008 10:21:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=14 Both a company and the person in charge of and responsible for its business when an offence under the Act is committed are deemed guilty, subject to proof of lack of knowledge or exercise of all due diligence to prevent the offence. Additionally, where the offence is committed with the consent or connivance of, or is attributable to neglect by, any director, manager, secretary or other officer, that person is also deemed guilty. "Company" includes bodies corporate, firms and other associations, and "director" in relation to a firm means a partner. Act-Rules Central Excise Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=14