https://www.taxtmi.com/caselaws?id=47416 The court determined that former directors are not liable for the company's excise duty arrears under the Central Excise Act, 1944, or the Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995. Consequently, the demand notices issued on 1st October 2003 were quashed for lack of jurisdiction and authority, with the rule made absolute per prayer clauses (a) and (b), and no costs ordered. The court emphasized the non-applicability of Section 9AA to former directors and the necessity of compliance with Section 11A for demand notices, affirming the principle of res judicata. en-us Wed, 17 Aug 2005 00:00:00 +0530 Mon, 22 Apr 2024 17:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47416 The court determined that former directors are not liable for the company's excise duty arrears under the Central Excise Act, 1944, or the Customs (Attachment of Property of Defaulters for Recovery of Government Dues) Rules, 1995. Consequently, the demand notices issued on 1st October 2003 were quashed for lack of jurisdiction and authority, with the rule made absolute per prayer clauses (a) and (b), and no costs ordered. The court emphasized the non-applicability of Section 9AA to former directors and the necessity of compliance with Section 11A for demand notices, affirming the principle of res judicata. Case-Laws Central Excise Wed, 17 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47416