TMI Blog2019 (9) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... :- Section 9 of the Central Excise Act, 1944, sets out the offences and penalties. The respondent, in this case, had admitted and they were also found guilty of the offence set out under Section 9(1) of the Central Excise Act. Proviso to Section 9(1) of the Central Excise Act, 1944, prescribes a minimum term of six months imprisonment. Of-course, if there are special and adequate reasons, it is open to the trial Court to sentence the accused for a term of less than six months. The learned Special Public Prosecutor appearing for the Department would contend that the reasons assigned by the Court below cannot be called as special and adequate reasons within the meaning of proviso to Section 9 of the Act. I am in substantial agreement with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondents : Mr.N.Dilipkumar (in Crl.A.(MD)No.62, of 2009 and Crl.A.(MD)Nos.4, 31 and 32 of 2008), No appearance (in Crl.A.(MD)No.62 of 2009), Mr.C.Ramesh (in Crl.A.(MD)No.307 of 2008) COMMON JUDGMENT The Company in Crl.A.(MD)No.307 of 2008 is an Iron Grill Manufacturing Company. In all other cases, the companies are Spinning Mills. The allegation against them is that they indulged in central excise duty evasion. Therefore, prosecution was launched against the companies and also the Directors who were in-charge of the affairs of the companies. After the complaints filed by the Excise Department through its Authorised Officer were taken on file, summons were issued to the accused to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods in relation to such proceedings have been ordered to be confiscated or any other action has been taken against him for the same act which constitutes the offence' (III)the fact that the accused was not the principal offender and was acting merely as a carrier of goods or otherwise was a secondary party in the commission of the offence; (IV) the age of the accused. 4.The learned Special Public Prosecutor appearing for the Department would contend that the reasons assigned by the Court below cannot be called as special and adequate reasons within the meaning of proviso to Section 9 of the Act. I am in substantial agreement with the submission of the learned Special Public P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this order. 7.The learned counsel appearing for the respondent/accused in Crl.A.(MD)No.62 of 2009 would submit that without prejudice their contention in the pending appeal before the Hon'ble High Court, R2-P.Bala Krishnan undertakes to pay a further sum of ₹ 50,000/-. It is seen that the Court below had levied only a sum of ₹ 2,000/-. Accordingly, R2-P.Bala Krishnan is directed to pay a further sum of ₹ 50,000/- as fine to the credit of C.C.No.2 of 2007, on the file of the Chief Judicial Magistrate, Madurai, within a period of twelve weeks from the date of receipt of a copy of this order. 8.The learned counsel appearing for the respondents/accused in Crl.A.(MD)No.31 of 2008 would sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 50,000/-. Accordingly, R2-D.D.Jayaraman is directed to pay a further sum of ₹ 50,000/- as fine to the credit of C.C.No.3 of 2005 on the file of the Chief Judicial Magistrate, Madurai, within a period of twelve weeks from the date of receipt of a copy of this order. 11.Upon such deposit, the amount now directed to be paid will be disbursed to the complainant. It is made clear that this deposit of fine amount will be without prejudice to their contentions in the pending appeal. But then, it is made clear that even if the respondents herein succeed in their pending appeal, this fine amount will not be refunded. For the reasons set out above and in view of the enhancement of the fine amount imposed on th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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