1998 (3) TMI 152

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....charge framed under Section 9 of the Central Excises and Salt Act, 1944 (for short, 'the Act') by the A.C.J.M. (Economic Offences), Indore. 2. Petitioner and his late father Shri Gunvantrai, at the relevant time, were partners of firm M/s. G.M. Jani, Kamptee Line, Rajnandgaon, dealing in manufacture of Ranvir Beedies, the Assistant Collector, Central Excise, Division Bhilai, filed a complaint a....

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....the view that this petition must fail. 5. As already stated above the accused-applicant at the relevant time was a partner of the firm which allegedly evaded payment of duty under the Act. Section 9AA of the Act deals with the offences by the Companies and reads thus : '9AA. Offences by companies. - (1) where an offence under this Act has been committed by a company, every person who at the ....

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.... 6. It will be thus seen that for the purpose of the Act a partnership firm is a Company and every partner of such firm shall be deemed to be Director, who in a case where offence is committed by a company/firm shall, by virtue of sub-section (1), be liable to be proceeded against and punishable unless of course he proves that the offence was committed without his knowledge or that he had exerci....