https://www.taxtmi.com/caselaws?id=46707 The Supreme Court of India dismissed the appeal, upholding the High Court's decision to quash proceedings against a company under Section 482 of the Criminal Procedure Code. The Court emphasized that since the Director and Assistant Manager were discharged and could not be retried for the same offense, the company alone could not be tried under Section 9(1)(i) of the Central Excises and Salt Act. Therefore, there was no interference with the High Court's ruling, considering the principle of double jeopardy. en-us Wed, 05 Nov 2003 00:00:00 +0530 Tue, 29 Apr 2014 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46707 The Supreme Court of India dismissed the appeal, upholding the High Court's decision to quash proceedings against a company under Section 482 of the Criminal Procedure Code. The Court emphasized that since the Director and Assistant Manager were discharged and could not be retried for the same offense, the company alone could not be tried under Section 9(1)(i) of the Central Excises and Salt Act. Therefore, there was no interference with the High Court's ruling, considering the principle of double jeopardy. Case-Laws Central Excise Wed, 05 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46707