https://www.taxtmi.com/caselaws?id=189446 Criminal liability could not be fastened vicariously on a Managing Director where the FIR and chargesheet contained no specific allegations showing personal participation in the alleged offence; general assertions that he was in charge of affairs were insufficient. The proceedings were also unsustainable because the underlying excise dispute had already been compounded by the competent authority, and prosecution on the same factual foundation would amount to successive action on identical allegations. On that basis, the criminal process was treated as an abuse of process and was terminated qua the petitioner. en-us Fri, 10 Apr 2015 00:00:00 +0530 Tue, 10 Jan 2017 12:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189446 Criminal liability could not be fastened vicariously on a Managing Director where the FIR and chargesheet contained no specific allegations showing personal participation in the alleged offence; general assertions that he was in charge of affairs were insufficient. The proceedings were also unsustainable because the underlying excise dispute had already been compounded by the competent authority, and prosecution on the same factual foundation would amount to successive action on identical allegations. On that basis, the criminal process was treated as an abuse of process and was terminated qua the petitioner. Case-Laws Central Excise Fri, 10 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189446