https://www.taxtmi.com/caselaws?id=46433 In a warrant case instituted otherwise than on a police report, charge may be framed only when evidence recorded under Section 244 discloses a prima facie case and grounds for presuming commission of the offence; a mechanical charge without legal evidence is impermissible. Where company-related liability is alleged under Section 9AA of the Central Excises and Salt Act, vicarious liability arises only if the person was in charge of and responsible for the company's business, or if the offence occurred with that person's consent, connivance or neglect. The pre-charge material in the document did not establish those statutory links, so the charge was unsustainable. en-us Mon, 26 Jun 1995 00:00:00 +0530 Sat, 17 Jul 2010 18:29:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46433 In a warrant case instituted otherwise than on a police report, charge may be framed only when evidence recorded under Section 244 discloses a prima facie case and grounds for presuming commission of the offence; a mechanical charge without legal evidence is impermissible. Where company-related liability is alleged under Section 9AA of the Central Excises and Salt Act, vicarious liability arises only if the person was in charge of and responsible for the company's business, or if the offence occurred with that person's consent, connivance or neglect. The pre-charge material in the document did not establish those statutory links, so the charge was unsustainable. Case-Laws Central Excise Mon, 26 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46433