https://www.taxtmi.com/caselaws?id=40472 The court quashed the proceedings against the company directors accused of evading excise duty and removing excisable goods, finding that the complaint lacked specific averments to hold the directors personally responsible for the offenses under Section 9 of the Central Excises and Salt Act, 1944. The court emphasized that personal liability for an offense must be specifically averred, and mere position in a company does not automatically extend liability. The court clarified the application of Section 9C, stating that it presumes a culpable mental state but does not apply if a person is not legally liable under the Act. en-us Mon, 28 Aug 1978 00:00:00 +0530 Sat, 08 May 2010 16:01:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40472 The court quashed the proceedings against the company directors accused of evading excise duty and removing excisable goods, finding that the complaint lacked specific averments to hold the directors personally responsible for the offenses under Section 9 of the Central Excises and Salt Act, 1944. The court emphasized that personal liability for an offense must be specifically averred, and mere position in a company does not automatically extend liability. The court clarified the application of Section 9C, stating that it presumes a culpable mental state but does not apply if a person is not legally liable under the Act. Case-Laws Central Excise Mon, 28 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40472