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2018 (1) TMI 1170 - HC - Central ExciseOffence u/s 9 and 9(AA) of the Central Excise Act, 1944 - excise duty liability on asbestos cement sheets - petitioner was appointed as Managing Director of the said Company with effect from 24.06.2009 - Held that: - Under Section 9(AA) of the Act, the persons who would be deemed to be guilty of an offence by a company are such persons who at the time of commission of the offence was in-charge of and was responsible to the day-to-day affairs of the company and to the conduct of the business of the company can be proceeded with and punished - In the present case in hand, the complaint implicates the petitioner only in her capacity as a Managing Director. 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. The proceedings against the petitioner herein should not continue and she must not be made to face the rigor of a criminal trial - petition allowed.
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