https://www.taxtmi.com/caselaws?id=41937 At the quashing stage, a complaint disclosing material facts that, taken at face value, indicate a continuing conspiracy and direct participation in central excise evasion cannot be rejected merely because the accused are directors or a secretary. The Court held that conspiracy may be inferred from pleaded circumstances, that the truth of the allegations need not be tested at that stage, and that liability was not confined to the company where the individuals were alleged to have participated in, conspired in, or abetted the evasion. The absence of a statutory vicarious liability provision did not bar prosecution on these pleaded facts. en-us Mon, 05 Jan 1987 00:00:00 +0530 Tue, 08 Jun 2010 11:05:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41937 At the quashing stage, a complaint disclosing material facts that, taken at face value, indicate a continuing conspiracy and direct participation in central excise evasion cannot be rejected merely because the accused are directors or a secretary. The Court held that conspiracy may be inferred from pleaded circumstances, that the truth of the allegations need not be tested at that stage, and that liability was not confined to the company where the individuals were alleged to have participated in, conspired in, or abetted the evasion. The absence of a statutory vicarious liability provision did not bar prosecution on these pleaded facts. Case-Laws Central Excise Mon, 05 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41937