https://www.taxtmi.com/caselaws?id=43655 Penal liability under excise law attaches to the manufacturer or producer, and cannot be shifted to directors or officers of a company unless an express statutory provision so provides; on the stated facts, the notice seeking penalty against them was unsustainable. Rule 209A could not be relied on because it came into force after the relevant period and penal provisions cannot operate retrospectively, and the notice failed to plead the facts needed to invoke that rule. A writ petition may be entertained to quash a show cause notice where the challenge is that the authority lacked jurisdiction to issue it at all; a jurisdictional defect justifies interference at the threshold. The notice was quashed against the petitioners, while proceedings could continue against the company. en-us Wed, 11 Nov 1992 00:00:00 +0530 Mon, 14 Oct 2024 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43655 Penal liability under excise law attaches to the manufacturer or producer, and cannot be shifted to directors or officers of a company unless an express statutory provision so provides; on the stated facts, the notice seeking penalty against them was unsustainable. Rule 209A could not be relied on because it came into force after the relevant period and penal provisions cannot operate retrospectively, and the notice failed to plead the facts needed to invoke that rule. A writ petition may be entertained to quash a show cause notice where the challenge is that the authority lacked jurisdiction to issue it at all; a jurisdictional defect justifies interference at the threshold. The notice was quashed against the petitioners, while proceedings could continue against the company. Case-Laws Central Excise Wed, 11 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43655