2008 (2) TMI 389

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..... t Singh Ahluwalia, J. (Oral)]. - On 9th February, 1987 at about 4.00 P.M., Central Excise Preventive Staff, Amritsar did the checking and verification of records of M/s. Niemla Textile Finishing Mills (P) Ltd., G.T. Road, Chheharta, Amritsar. On verification, evasion of central excise duty to the tune of Rs. 2,29,034.15 Ps. was found. 2. Complaint was filed. Vide order dated 7-1-1997 (Annexure P- .....

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..... tor by virtue of office can be held liable, as vicarious liability is alien to Indian Penal Code. But in Central Excise Act, this is not available as under Section 9(c) of the Central Excise Act, mental state on the part of the accused is to be presumed and there shall be a defence known to each accused to prove that there was no such mental state. Since the Act presume mental state, the presumpti .....

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