9911796707
TMI Blog1983 (1) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... referred to as the Excise Rules), has been sentenced to pay the fine of Rs. 500/- and in default of fine, to undergo three months' S.I. 2. The Assistant Collector, Central Excise of Raipur Division had prosecuted the present respondent accused Ishwar Bhai and one more person Kanti Bhai for commission of various offences punishable under certain sections of the Central Excises and Salt Act, 1944 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs of tobacco from the premises of his licenced Warehouse without payment of the Central Excise duty and that he had also clandestinely stored 26 bags of non-duty paid tobacco in the said Warehouse (see para 14 of the trial Court's judgment). Since the respondent-accused was a first offender and since the trial against him had continued for over two years, resulting to sufficient vexation to him, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant's learned Counsel has pressed no other arguments except the above. Respondent-accused is found to have remained absent despite issue of S.P.C. 4. I have considered the arguments of the appellant's learned Counsel in the matter of enhancement of the penalty. A.I.R. 1974 S.C. 120 Balkrishna v. State of West Bengal, cited by the appellant's learned Counsel in the matter of the nature of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the nature of the offence, and the nature of the commodity in relation to which the crime has been committed. 5. The respondent-accused is a businessman dealing in tobacco. The present offence, as proved to be committed by him, relates to removal of certain bags of tobacco from the licenced Warehouse without payment of Central Excise Duty and also to clandestine storage of certain bags of non-d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. In the result, thus, allowing the appeal for enhancement of sentence, it is ordered in modification of the trial Court's order that the respondents accused, on his conviction under Rule 151(c) and (d) of the Central Excise Rules, 1944 read with Section 9(1)(ii) of the Central Excises and Salt Act, 1944, be and is now sentenced to pay the fine of Rs. 2,000/- (Rupees two thousand) and in defau ..... X X X X Extracts X X X X X X X X Extracts X X X X
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