https://www.taxtmi.com/caselaws?id=182404 A supplementary complaint cannot be used to add new accused after cognizance has been taken and process issued; the proper route is Section 319 CrPC at the appropriate stage, so the additional accused could not be brought on record on that basis. A later-enacted penal provision creating fresh liability for company officers cannot be applied retrospectively to alleged conduct predating its commencement; applying Section 9AA of the Central Excises and Salt Act, 1944, to acts from 1975 to 1983 would offend Article 20(1) of the Constitution. The criminal proceedings were therefore unsustainable on both grounds. en-us Fri, 31 Aug 2001 00:00:00 +0530 Mon, 09 May 2016 18:50:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182404 A supplementary complaint cannot be used to add new accused after cognizance has been taken and process issued; the proper route is Section 319 CrPC at the appropriate stage, so the additional accused could not be brought on record on that basis. A later-enacted penal provision creating fresh liability for company officers cannot be applied retrospectively to alleged conduct predating its commencement; applying Section 9AA of the Central Excises and Salt Act, 1944, to acts from 1975 to 1983 would offend Article 20(1) of the Constitution. The criminal proceedings were therefore unsustainable on both grounds. Case-Laws Central Excise Fri, 31 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182404