Section 46 in The Andaman and Nicobar Islands Excise Regulation, 2012
46. Liability of employer for offence committed by the employee or agent.- The holder of a licence or permit granted or issued under this Regulation, as well as the actual offender, shall be liable for any offence committed by his employee or his agent unless he proves that due and reasonable precautions were exercised by him to prevent commission of such offence.
