2009 (10) TMI 1 - SCH - Central Excise

Prosecution evasion of central excise sentence of imprisonment for a period of 6 months relaxation Held that - appellants are above 70 years in age and the entire duty allegedly evaded by the present appellants has already been paid by them. Under the above circumstances and in view of the special reasons, we confirm the conviction but modify the sentence and direct that the appellants 2 and 3 shall pay a sum of Rs.2 lacs each in lieu of six months imprisonment within six weeks before the Addl.Chief Judicial Magistrate, Madurai and produce a receipt before the authority before whom the appellants had executed bail bonds and on production of such receipt, their bail bonds will stand cancelled

Summary

The Supreme Court granted leave in Criminal Appeal No. 1849 of 2009. Appellants challenged conviction under Central Excise & Salt Act, 1944 for evading duty. The Court confirmed the conviction but modified the sentence, directing appellants to pay Rs. 2 lakhs each in lieu of imprisonment within six weeks. Appeal was disposed of accordingly.