Charges Under Central Excise Act Dismissed: Individual Not Liable as She Wasn't Managing Director at Relevant Time.

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....Offence u/s 9 and 9(AA) of the Central Excise Act, 1944 - Since she did not hold the post of Managing Director at the relevant time, the complaint cannot reach a logical conclusion to hold the petitioner herein guilty on the ground that she was the Managing Director during the relevant period. - HC....