https://www.taxtmi.com/caselaws?id=42083 Criminal liability under Section 9 of the Central Excises and Salt Act, 1944 could not be fastened on company directors or a manager unless the complaint specifically alleged that they were in charge of, or responsible for, the company's business or manufacture. A bare reference to their office in the company was insufficient because prosecution for excise contraventions requires a factual foundation showing personal role in the alleged breach. In the absence of such averments, the complaint did not disclose a proceedable case against them, and the proceedings were liable to be quashed. en-us Tue, 11 Aug 1987 00:00:00 +0530 Wed, 09 Jun 2010 10:18:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42083 Criminal liability under Section 9 of the Central Excises and Salt Act, 1944 could not be fastened on company directors or a manager unless the complaint specifically alleged that they were in charge of, or responsible for, the company's business or manufacture. A bare reference to their office in the company was insufficient because prosecution for excise contraventions requires a factual foundation showing personal role in the alleged breach. In the absence of such averments, the complaint did not disclose a proceedable case against them, and the proceedings were liable to be quashed. Case-Laws Central Excise Tue, 11 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42083