https://www.taxtmi.com/caselaws?id=45595 Constructive liability under the Central Excise Rules could not be fastened on a firm manager absent approved agency showing him as a deemed owner, and mere management did not prove personal involvement in the removal of bonded tobacco or evasion of duty. A conviction could not be sustained on an uncharged abetment basis under section 9(d) when the case had proceeded only on clauses (a) and (b), because introducing that theory at appeal would prejudice the defence. No retrial was directed. en-us Thu, 17 Feb 1966 00:00:00 +0530 Mon, 12 Jul 2010 16:46:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45595 Constructive liability under the Central Excise Rules could not be fastened on a firm manager absent approved agency showing him as a deemed owner, and mere management did not prove personal involvement in the removal of bonded tobacco or evasion of duty. A conviction could not be sustained on an uncharged abetment basis under section 9(d) when the case had proceeded only on clauses (a) and (b), because introducing that theory at appeal would prejudice the defence. No retrial was directed. Case-Laws Central Excise Thu, 17 Feb 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45595