https://www.taxtmi.com/caselaws?id=45207 A partner may be treated as liable for an excise offence committed by the firm under Section 9AA of the Central Excises and Salt Act, 1944, unless he shows that the offence occurred without his knowledge or that he exercised due diligence to prevent it. At the stage of framing charge, Section 246(1) of the Code of Criminal Procedure, 1973 permits a charge where the recorded material, if unrebutted, could sustain conviction. Prima facie testimony from departmental witnesses was sufficient to justify proceeding. en-us Mon, 23 Mar 1998 00:00:00 +0530 Fri, 09 Jul 2010 11:41:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45207 A partner may be treated as liable for an excise offence committed by the firm under Section 9AA of the Central Excises and Salt Act, 1944, unless he shows that the offence occurred without his knowledge or that he exercised due diligence to prevent it. At the stage of framing charge, Section 246(1) of the Code of Criminal Procedure, 1973 permits a charge where the recorded material, if unrebutted, could sustain conviction. Prima facie testimony from departmental witnesses was sufficient to justify proceeding. Case-Laws Central Excise Mon, 23 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45207