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2009 (10) TMI 1 - SC ORDERProsecution – evasion of central excise – sentence of imprisonment for a period of 6 months – relaxation – Held that - appellants are above 70 years' in age and the entire duty allegedly evaded by the present appellants has already been paid by them. Under the above circumstances and in view of the special reasons, we confirm the conviction but modify the sentence and direct that the appellants 2 and 3 shall pay a sum of Rs.2 lacs each in lieu of six months imprisonment within six weeks before the Addl.Chief Judicial Magistrate, Madurai and produce a receipt before the authority before whom the appellants had executed bail bonds and on production of such receipt, their bail bonds will stand cancelled
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