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TMI Blog1990 (5) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Act (the Act) and sentenced both of them to undergo R.I fox six months. He further convicted petitioner No. 2, Bindeshwari Pd. Roy to pay a fine of Rs. 1000/- (one thousand) in default, further R.I. for two months. Both the petitioners had preferred appeal before the Judicial Commissioner, Ranchi which was heard by the 2nd Addl. Judicial Commissioner, Ranchi in Cr. Appeal No. 73/81 who con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not paid the duty and had removed the tobacco which, in substance, amounts to evasion of duty. 4. It appears that similar matter had come up for consideration before this Court in Cr. Revision No. 212/85 (R) which was disposed of on 21-12-1989. It was held by this Court that the word `evades' the payment of excise duty under the Act, does not include such nature of goods which were already a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d evaded payment of another sum of Rs. 4,881.00 on 16.27 Kgs. of chewing tobaccos by illegally clearing and receiving the same without any transport permit from and without payment of duty thereon. Similar allegations had been made with respect to evasion of tax in collusion with the petitioners. 6. As found above, non-payment of duty on such goods which were already subjected to excise duty, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, the conviction of the petitioners under Section 9B of the Act must be held to be erroneous and void and on this ground alone, in my opinion, this revision must succeed. 7. Mr. Devi Prasad argued that because the petitioner had not paid tax assessed, therefore, the facts of the aforesaid case is not applicable to the present case. In my view, this cannot be accepted as correct. The dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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