https://www.taxtmi.com/caselaws?id=46432 Departmental or appellate findings favourable to an accused do not by themselves bar criminal prosecution; the criminal court must independently assess the offence on the evidence, and prosecution remains viable unless the foundation of the case disappears. The text also states that a company Chairman cannot be proceeded against merely because of office held: absent specific averments or material showing that he was in charge of, responsible for, or personally involved in the company's business or the alleged offence, personal criminal liability is not made out. It further notes that a later vicarious-liability provision did not apply to the relevant period. en-us Sat, 06 Apr 2002 00:00:00 +0530 Sat, 17 Jul 2010 18:27:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46432 Departmental or appellate findings favourable to an accused do not by themselves bar criminal prosecution; the criminal court must independently assess the offence on the evidence, and prosecution remains viable unless the foundation of the case disappears. The text also states that a company Chairman cannot be proceeded against merely because of office held: absent specific averments or material showing that he was in charge of, responsible for, or personally involved in the company's business or the alleged offence, personal criminal liability is not made out. It further notes that a later vicarious-liability provision did not apply to the relevant period. Case-Laws Central Excise Sat, 06 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46432