TaxTMI 
TaxTMI 
1983 (10) TMI 56
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....e<br>Ajit Singh Bains, J. [Judgment]. - The petitioners are directors of Punjab Iron and Steel Company (Pvt.) Ltd., Jalandhar (hereinafter called as 'the Company'). Shri M.S. Gill, Assistant Collector Customs and Central Excise, Jalandhar (Respondent) filed a complaint under Section 9 of the Central Excise and Salt Act, 1944 (hereafter referred to as the Excise Act), in which the peti....
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.... to justice for the of fence of removing the aforesaid 80 M.T. of Steel ingots without paying excise duty. But there is no specific allegation in the complaint against the present petitioners. No specific overt act is mentioned that they in any way removed the steel ingots from the premises of the Company. Thus, the petitioners, in these circumstances, cannot be held liable in their capacity as Di....
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....ld as under : "From the very nature of duties of the Manager of the Company, it is manifest that he must be in the knowledge about the affairs of the sale and manufacture of the disputed sample. Therefore, a case was clearly made out against him and he was vicariously liable for the offence, vicarious liability being an incident of an offence under the Act. But as regards the Directors, there w....
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....on 9-C was also not attracted as the prosecution against the accused was illegal." That was also a complaint under Section 9(1) of the Central Excises and Salt Act. 4. The learned Counsel for the respondent, Mr. Brar, could not point out any authority taking a contrary view although time was given to him. 5. For the reasons recorded I am of the view that the proceedings against the petiti....