https://www.taxtmi.com/caselaws?id=47346 The Court found the process against the company (A-1) invalid as a company cannot be imprisoned for offences under Section 9(1)(i) of the Act. Regarding individuals (A-2 and A-3) connected with the company, the Court ruled that there were insufficient grounds to proceed against them as the complaint lacked specific allegations connecting them to the offence. It emphasized that liability for a company's offence requires proof of involvement in the company's affairs at the time of the offence, beyond mere positions as Managing Director or Director. The Court quashed the proceedings against A-2 and A-3 but allowed for fresh action if warranted. en-us Thu, 03 Mar 1994 00:00:00 +0530 Wed, 28 Jul 2010 12:37:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47346 The Court found the process against the company (A-1) invalid as a company cannot be imprisoned for offences under Section 9(1)(i) of the Act. Regarding individuals (A-2 and A-3) connected with the company, the Court ruled that there were insufficient grounds to proceed against them as the complaint lacked specific allegations connecting them to the offence. It emphasized that liability for a company's offence requires proof of involvement in the company's affairs at the time of the offence, beyond mere positions as Managing Director or Director. The Court quashed the proceedings against A-2 and A-3 but allowed for fresh action if warranted. Case-Laws Central Excise Thu, 03 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47346