https://www.taxtmi.com/caselaws?id=42913 Section 9AA of the Central Excises and Salt Act, 1944 imposes vicarious criminal liability only on persons who were in charge of and responsible for a company's business at the time of the offence, or on directors or officers where consent, connivance, or neglect is specifically alleged. The complaint here lacked such allegations and the former director had ceased office before the provision came into force. Applying Section 9AA to a 1979 offence would create impermissible retrospective criminal liability, so the criminal process was unsustainable and was quashed as an abuse of process. en-us Thu, 25 Oct 1990 00:00:00 +0530 Tue, 15 Jun 2010 10:17:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42913 Section 9AA of the Central Excises and Salt Act, 1944 imposes vicarious criminal liability only on persons who were in charge of and responsible for a company's business at the time of the offence, or on directors or officers where consent, connivance, or neglect is specifically alleged. The complaint here lacked such allegations and the former director had ceased office before the provision came into force. Applying Section 9AA to a 1979 offence would create impermissible retrospective criminal liability, so the criminal process was unsustainable and was quashed as an abuse of process. Case-Laws Central Excise Thu, 25 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42913