https://www.taxtmi.com/caselaws?id=41426 In quashing proceedings, process may be sustained only if the complaint, read as a whole and taken at face value, discloses the essential ingredients of the offence against the particular accused. Allegations showing that the managing director was in overall charge, had responded to the show-cause notice, and was linked to excise duty payment and removal of goods were sufficient to sustain process against him. By contrast, no specific averments connected the administrative officer or works manager with the duty default or removal of goods, and their designations alone were insufficient; process against them was quashed. en-us Sat, 15 Oct 1983 00:00:00 +0530 Thu, 03 Jun 2010 11:13:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41426 In quashing proceedings, process may be sustained only if the complaint, read as a whole and taken at face value, discloses the essential ingredients of the offence against the particular accused. Allegations showing that the managing director was in overall charge, had responded to the show-cause notice, and was linked to excise duty payment and removal of goods were sufficient to sustain process against him. By contrast, no specific averments connected the administrative officer or works manager with the duty default or removal of goods, and their designations alone were insufficient; process against them was quashed. Case-Laws Central Excise Sat, 15 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41426