https://www.taxtmi.com/caselaws?id=333414 Compounding of an alleged excise offence by the competent departmental authority, followed by grant of immunity from prosecution, was treated as barring continuation of parallel criminal proceedings on the same facts. The Court also held that, where the record did not attribute any specific individual role to the accused and did not disclose wrongful gain, wrongful loss, or the essential ingredients of the alleged offences, charge proceedings could not be sustained. Mere association with the company or participation in its internal process was insufficient for vicarious criminal liability. The revision applications succeeded and the connected proceedings were set aside insofar as they concerned the petitioners. en-us Mon, 03 Oct 2016 00:00:00 +0530 Thu, 13 Oct 2016 12:17:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333414 Compounding of an alleged excise offence by the competent departmental authority, followed by grant of immunity from prosecution, was treated as barring continuation of parallel criminal proceedings on the same facts. The Court also held that, where the record did not attribute any specific individual role to the accused and did not disclose wrongful gain, wrongful loss, or the essential ingredients of the alleged offences, charge proceedings could not be sustained. Mere association with the company or participation in its internal process was insufficient for vicarious criminal liability. The revision applications succeeded and the connected proceedings were set aside insofar as they concerned the petitioners. Case-Laws Indian Laws Mon, 03 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333414