https://www.taxtmi.com/caselaws?id=42551 A criminal complaint against company directors under the Central Excises and Salt Act, 1944 was held maintainable where it contained specific averments that they were responsible for the company's acts and were attending to duties at the relevant time. Allegations that excisable goods were removed from the factory without the prescribed gate pass and without payment of duty were sufficient at the threshold to justify prosecution. The Court held that the complaint could not be quashed merely for want of further proof, because the adequacy of the allegations and the directors' actual role had to be tested in evidence at trial. en-us Thu, 27 Apr 1989 00:00:00 +0530 Fri, 11 Jun 2010 18:19:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42551 A criminal complaint against company directors under the Central Excises and Salt Act, 1944 was held maintainable where it contained specific averments that they were responsible for the company's acts and were attending to duties at the relevant time. Allegations that excisable goods were removed from the factory without the prescribed gate pass and without payment of duty were sufficient at the threshold to justify prosecution. The Court held that the complaint could not be quashed merely for want of further proof, because the adequacy of the allegations and the directors' actual role had to be tested in evidence at trial. Case-Laws Central Excise Thu, 27 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42551