9911796707
TMI Blog1996 (12) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... 996, 1085 of 1996, 1086 of 1996 and 1087 of 1996. 2. The petitioner M/s. Bata India Ltd., is being prosecuted under section 9 of the Central Excises & Salt Act for evasion of Central Excise Duty between 1-1-1980 and 31-12-1979. The following complaint cases have been launched against the present petitioner :- Sl. No. Details of Complaint Period covered (i) Complaint in case No. C-3380/87 1- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty and remanded the case back to the Collector of Customs for `de novo' assessment. 5. Pursuant to Appellant Tribunal's order dated 27-7-1990, the Collector of Customs re-assessed the total duty and reduced it to 2.25 lacs from 7.70 lacs and imposed a fresh penalty to the tune of Rs. 40,000/-. 6. The petitioner has again gone up in appeal before the Appellate Tribunal and a Stay of further proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereafter the assessment order is set aside, there would be an unjust conviction. It may also be noted that under Section 9(1)(i) of the Central Excises & Salt Act, if the excise duty evaded exceeds 1 lac, the imprisonment may extend to 7 years and with fine. Unless, the actual excise duty evaded is finally determined, the trial Court can not pass a sentence according to law. 9. I am told that on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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