https://www.taxtmi.com/caselaws?id=354434 Criminal liability of a company officer depends on a clear pleading that the person was, at the time of the alleged offence, in charge of and responsible for the conduct of the business. Where the complaint attributed liability only by reference to the accused's office as Managing Director, but the alleged excise evasion related to an earlier period before she assumed that role, the statutory basis for vicarious liability was not made out. In the absence of specific averments showing control during the relevant period, continuation of the prosecution was treated as an abuse of process and the proceedings were quashed. en-us Thu, 21 Dec 2017 00:00:00 +0530 Mon, 29 Jan 2018 08:12:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354434 Criminal liability of a company officer depends on a clear pleading that the person was, at the time of the alleged offence, in charge of and responsible for the conduct of the business. Where the complaint attributed liability only by reference to the accused's office as Managing Director, but the alleged excise evasion related to an earlier period before she assumed that role, the statutory basis for vicarious liability was not made out. In the absence of specific averments showing control during the relevant period, continuation of the prosecution was treated as an abuse of process and the proceedings were quashed. Case-Laws Central Excise Thu, 21 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354434