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2003 (11) TMI 70 - SC - Central ExciseOffence by company - Vicarious liability - Director and assistant manager acquitted by Trial Court - High Court Quashed proceeding against Company on the basis that no person is available for mandatory punishment u/s 9(1)(i) - Held that:- in view of Section 9(1)(i) of the Central Excises and Salt Act there is vicarious liability on the officers in-charge of the company who, if the company is found to be guilty, shall also deem to be guilty of the offences charged against the company, therefore, the High Court was not justified in quashing the proceedings. But on the facts of this case, that argument cannot be entertained because though these Director and Assistant Manager of the company were arrayed as accused persons in these very same proceedings along with the company the said two Director and Assistant Manager by virtue of the inaction of the complainant were discharged, therefore, they cannot now tried once again with the aid of Section 9(1)(i) of the Act. Learned Counsel appearing for the respondent also contended that the offences in question was prior to coming into force Section 9(1)(i) of the Act which was on 27th December, 1988, therefore, even otherwise the complainant could not have relied on the said Section. It is not necessary for us to go into this question since the Director and Assistant Manager were once discharged and that discharge having become final they cannot be tried once again for the very same offence and in their absence company alone cannot be tried for an offence under Section 9(1)(i) of the Act - Decided against Revenue.
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