https://www.taxtmi.com/caselaws?id=33371 The court dismissed the revision petition, emphasizing that the Director's liability under the Central Excise Act is a matter of evidence, and the lack of evidence at the pre-charge stage does not prevent the prosecution from improving its case later. The court noted that the burden of proof on the prosecution does not require them to establish the Director's lack of connection with the company's affairs, and the Director's role is subject to evidence to be presented at a later stage. en-us Fri, 01 Feb 2008 00:00:00 +0530 Sun, 10 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33371 The court dismissed the revision petition, emphasizing that the Director's liability under the Central Excise Act is a matter of evidence, and the lack of evidence at the pre-charge stage does not prevent the prosecution from improving its case later. The court noted that the burden of proof on the prosecution does not require them to establish the Director's lack of connection with the company's affairs, and the Director's role is subject to evidence to be presented at a later stage. Case-Laws Central Excise Fri, 01 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33371