https://www.taxtmi.com/caselaws?id=41505 The court quashed the summoning order against the petitioners, directors of a company, under the Central Excise and Salt Act, 1944. The complaint lacked specific allegations against the directors, only implicating the manager for failing to explain the excise duty evasion. Citing precedents, the court emphasized the need for evidence linking directors to the alleged offence. Without such evidence, the court found the prosecution unsustainable and allowed the petition, halting proceedings against the petitioners. The judgment indicated the possibility of future action if new incriminating evidence emerges. en-us Tue, 18 Oct 1983 00:00:00 +0530 Wed, 24 Dec 2014 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41505 The court quashed the summoning order against the petitioners, directors of a company, under the Central Excise and Salt Act, 1944. The complaint lacked specific allegations against the directors, only implicating the manager for failing to explain the excise duty evasion. Citing precedents, the court emphasized the need for evidence linking directors to the alleged offence. Without such evidence, the court found the prosecution unsustainable and allowed the petition, halting proceedings against the petitioners. The judgment indicated the possibility of future action if new incriminating evidence emerges. Case-Laws Central Excise Tue, 18 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41505