https://www.taxtmi.com/caselaws?id=40494 A minor admitted only to the benefits of a partnership cannot be prosecuted merely because of that status for alleged excise contraventions. Section 30 of the Indian Partnership Act limits such a minor's exposure to the firm's share and expressly excludes personal liability. In the absence of evidence that the petitioner personally participated in the removal or despatch of goods, or otherwise committed any act in breach of the excise rules, a criminal prosecution under the Central Excises and Salt Act and the Central Excise Rules could not be sustained. The charges were quashed and the proceedings set aside. en-us Tue, 28 Mar 1978 00:00:00 +0530 Mon, 10 May 2010 10:11:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40494 A minor admitted only to the benefits of a partnership cannot be prosecuted merely because of that status for alleged excise contraventions. Section 30 of the Indian Partnership Act limits such a minor's exposure to the firm's share and expressly excludes personal liability. In the absence of evidence that the petitioner personally participated in the removal or despatch of goods, or otherwise committed any act in breach of the excise rules, a criminal prosecution under the Central Excises and Salt Act and the Central Excise Rules could not be sustained. The charges were quashed and the proceedings set aside. Case-Laws Central Excise Tue, 28 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40494