9911796707
TMI Blog1997 (8) TMI 520X X X X Extracts X X X X X X X X Extracts X X X X ..... <![endif]--><!--[if gte mso 10]> /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin-top:0cm; mso-para-margin-right:0cm; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0cm; line-height:115%; mso-pagination:widow-orphan; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt under Section 64 of the Act praying for setting aside the order of the 4th respondent dated 10-5-1991 and the order of the 3rd respondent dated 9-9-1991. THE petitioner did not dispute the fact that the offence had been committed and urged that the offence alleged against him be compounded as was done by the Commissioner of Excise in respect of other persons who were charged with the offences punishable under Section 34(a) of the Act. THE petitioner submitted before the Revisional Authority that he would withdraw the appeal pending before the Commissioner of Excise-2nd respondent if the offences were compounded. On 24-4-1992, the Counsel submitted a copy of the petitioner's representation addressed to the 2nd respondent seeking dismi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner before the Government is also not disputed. It is also not disputed that by an order dated 26-5-1992 the offence was compounded by imposing an amount of ₹ 60,000/- as Compounding fee with a direction to release the duty paid stock also after receiving the payments of costs to be assessed by the Commissioner of Excise in exercise of the powers conferred by Section 64 of the Act and that the compounding fee was paid by the petitioner. However, it is contended that the duty paid stocks were released to the petitioner in compliance with the directions given by the High Court in W.P.MP.No. 13054 of 1992 on 3-8-1992 in W.P.No.9651/92 after furnishing the bank guarantee for 50% of the value of the duty paid stocks which was seized. ACCO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e liable for confiscation. In that view of the matter, the provisions of Section 45 cannot be urged in support of the proposition that the petitioner was liable to pay for the duty paid stock even after compounding the offence alleged against the petitioner in that regard. ( 4. ) THE learned Counsel for the petitioner drew my attention to sub-section (2) of Section 45 of the Act which lays down that any intoxicant lawfully imported, transported, manufactured, had in possession, sold or bought along with, or in addition to, any intoxicant liable for confiscation under Clause (1) of Section 45. He further drew my attention to Section 47 of the Act which provides as follows: 47. Compounding of offences:- (1) THE Collector, or any Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cquittal and in no case any further proceedings be taken against such person or property with reference to same act. Section 47A of the Act lays down as follows:- 47A. Special Powers of the Commissioner in regard to compounding of offences: (1) Any person who is reasonably suspected of having committed an offence falling under Section 38 may apply to the Commissioner for compounding the offence before he is convicted. (2) On receipt of such application, the Commissioner having regard to the circumstances of the case, may in his discretion order for compounding the offence on payment of a sum of money by way of compounding fee or compensation for the offence on such terms and conditions as he deems fit: Provided that the sum of money ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nstant case, it is not disputed that the compounding fee has been paid and, therefore, it could very well be gathered from the language of sub-section (2) of Section 47A of the Act that what was paid by way of compounding fee could also be treated as payment of compensation for the offences. Both these terms compounding 'fee' and 'compensation appear to have been used as synonyms. In that view of the matter, therefore, the acceptance of compensation prohibits further proceedings against such person or property with reference to the same act. Therefore, the compensation paid by the petitioner entitled him to the deeming provision under sub-section (2) of Section 47 of the Act. There is, therefore, no doubt about the fact that a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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