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2014 (6) TMI 984 - HC - Central ExciseOffence punishable u/s 9(1)(b), 9(1)(bb) and 9(1)(bbb) of the Central Excises and Salt Act, 1944 read with Rule 173 of the CER, 1944 - goods removed without determination and payment of duty - Held that: - the learned Magistrate had taken into consideration the length of the proceedings which were protracted on one or the other ground and, therefore, had rightly awarded the sentence of fine. The penalty awarded should necessarily be proportionate to the crime which is committed. The quantum of punishment/sentence would depend on the duty leviable on the seized articles. It is pertinent to note that in the present case, the prosecuting agency has not specifically stated the quantum of duty which was evaded by the accused persons. It contemplates that in the case of an offence relating to any excisable goods, the duty leviable thereon under this Act exceeds one lakh of rupees, with imprisonment for term which may extend to seven years and with fine. It therefore, follows that the prosecuting agency has to specifically state the duty leviable on the goods which is the subject of Section 9(1)(bb) and (bbb) - In the present case, the same has not been considered by the learned Magistrate or the revisional Court. The very fact that revision would not be maintainable is a sufficient ground to allow the present writ petition as the judgment passed in a proceeding which is not maintainable would be a judgment without jurisdiction - petition disposed off.
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