Assistant Collector Of Central Excise vs Harwood Garments

The Supreme Court upheld the High Court's decision to quash proceedings against a company under Section 9(l)(i) of the Central Excises and Salt Act, 1944, on the grounds of vicarious liability. The Court ruled that since the Director and Assistant Manager had been discharged from the case, they could not be tried again, and thus the company could not be held liable in their absence. The Court emphasized that the discharge of the officers was final and that the complainant could not rely on Section 9(l)(i) for prosecution without the presence of the individuals responsible.