bring him within the
ambit of Section 9AA of the Central Excise Act. Learned counsel argued
that even in the pre-charge evidence, there ... Central Excise Act, which was earlier
known as Central Excise and Salt Act, 1944 . The Section is re-produced
thus:-
"Section 9AA - OFFENCES
company to
commit an offence which was punishable under Section 9AA of the
Central Excise Act, 1944 and accordingly, the petitioner was held liable ... under Section 9AA of the Central Excise
Act, 1944 and was held liable for penalty under Rule 26 of the Central
Excise Rules, 2002 read
company to
commit an offence which was punishable under Section 9AA of the
Central Excise Act, 1944 and accordingly, the petitioner was held liable ... under Section 9AA of the Central Excise
Act, 1944 and was held liable for penalty under Rule 26 of the Central
Excise Rules, 2002 read
company to
commit an offence which was punishable under Section 9AA of the
Central Excise Act, 1944 and accordingly, the petitioner was held liable ... under Section 9AA of the Central Excise
Act, 1944 and was held liable for penalty under Rule 26 of the Central
Excise Rules, 2002 read
company to
commit an offence which was punishable under Section 9AA of the
Central Excise Act, 1944 and accordingly, the petitioner was held liable ... under Section 9AA of the Central Excise
Act, 1944 and was held liable for penalty under Rule 26 of the Central
Excise Rules, 2002 read
person under the Finance Act, 1994 and under Section 9AA of the Central Excise Act, 1994 which is applicable to the service tax matters vide ... been imposed by a statute (in this case Section 9AA of Central Excise Act, 1944 and proviso to sub-Section (2) of Section
petitioner in this case under Section 87 of
Finance Act in line with Section 9AA of Central Excise Act, 1944 and
proviso to sub-section ... issuing show-cause notice under Section
73 of the Finance Act.
SECTION 9AA OF THE CENTRAL EXCISE ACT, 1944 AND SECTION
business of the
company. Since the language of Section
9AA(1) of Central Excise Act is exactly
similar to Section 141 NI Act, the same ... allegations in the
complaint make out a case under section
9AA of the Central Excise Act to hold the
petitioner vicariously liable for the
offences
provisions of the Finance
Act, 1994 . Referring to Section 9AA of the Central Excise Act, 1944, as
applicable to service tax in view of Section ... petitioners. He submits that, an order
passed under Section 9AA of the Central Excise Act, 1944 is not
appealable.
Referring to the Order dated March
Central Excise
matters of the said Company) and is liable for punishment under
Section 9AA of the Central Excise Act, 1944.
17. In this respect ... Central Excise (in the ground of his arrest), as a person Who is liable
for punishment under Section 9AA of the Central Excise Act
