9911796707
TMI Blog1983 (10) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... ; [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 petitioner were summoned by the Judicial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 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 Directors of the Company. The only alleg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 was no evidence to show, apart from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ution 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 petitioners cannot be allowed to continue. 6. Accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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