Excise - 13. page

Offences by companies [Section 9AA]: This concept is known as the principle of vicarious liability. Section 9AA of the Act makes every person responsible to and every person in charge of the […]

Presence of culpable mental state [Section 9C]: Section 9C of the Act presumes that a culpable mental state was present at the time the offence was committed unless proved otherwise. The word […]

Scope of section 482 of Code of Criminal Procedure, 1973: As can be seen from the above analysis, the proceedings are taken before the Magistrate‘s Court. However, in certa in circumstances the […]

Plea of Limitation: We often take the plea of limitation when issues are time barred and this constitutes a convenient escape route for otherwise legitimate demands made. In fact, Chapter XXXVI of […]

Principle of “Autrefois convict” or “Double Jeopardy”:  This concept is enshrined in Article 20(2) of the Constitution of India which reads as under: “No person shall be prosecuted and punished for […]

Introduction on Civil and Criminal Proceedings : One look at the Act and the Rules and we would often wonder whether the person is being charged again and again with the same […]

Retrospective applicability of offences: A question that arises is whether offences can be made applicable retrospectively. Article 20(1) of the Constitution specifically says that no person shall be convicted of any offence […]

Retrospective applicability of offences:  A question that arises is whether offences can be made applicable retrospectively. Article 20(1) of the Constitution specifically says that no person shall be convicted of any offence […]

Burden of proof: The Supreme Court in Gian Chand v. State of Punjab, 1983 (13) E.L.T. 1365 has held the burden of proof is on the prosecution to prove that the […]

Compounding of offences: Sub-section (2) of section 9A provides for compounding of offences, either before or after the institution of prosecution, under Chapter II of the Central Excise Act by Principal Chief […]