9911796707
TMI Blog1983 (2) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... the Inspector of Central Excise visited the Warehouse belonging to the accused and found :- (i) 2,174 Bags of "Bidi Patti" (Tobacco Leaves) weighing 69,105.700 Kgs. missing from the warehouse. The prosecution alleged that these goods were removed by the accused from the warehouse unauthorisedly and were disposed off by him; (ii) 756 Bags of inferior quality of Tobacco weighing 17,295.44 Kgs. were stocked in the warehouse, which did not tally with the warehouse accounts and thereby the Accused contravened the provisions of Sections 9 (b), (bb), (bbb) and (c) of the said Act. 3. The accused pleaded guilty before the Learned Magistrate and prayed for leniency. The Learned Magistrate stated that the accused was the only earning member o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty payable under this Act; (bb) removes any excisable goods in contravention of any of the provisions of this Act or any rule made thereunder or in any way concerns himself with such removal; (bbb) acquires possession of, or in any way concerns himself in transporting, depositing, keeping, concealing, selling or purchasing, or in any other manner deals with, any excisable goods which he knows or has reason to believe are liable to confiscation under this Act or any rules made thereunder; (c) fails to supply any information which he is required by rules made under this Act to supply, or (unless with a reasonable belief, the burden of proving which shall be upon him, that the information supplied by him is true) supplies false informati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all within the proviso to clause (i) of sub-section (1) of Section 9 of the said Act, then the accused need not be meted out with the minimum sentence which is prescribed thereunder. Clause (ii) of sub-section (1) of Section 9 provided for imprisonment in any other case which could extend to three years or with fine or with both. The Learned Magistrate, therefore, was justified in showing leniency to the accused and passing the sentence which was less than that provided under Section 9(1) (i) of the said Act. There appears to be no reason for interference with the sentence passed by the Learned Magistrate. 7. In the result the Criminal Appeal is dismissed. 8. The State has also filed a Criminal Application praying for orders to permit t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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