UNION OF INDIA Vs. JASBHAI

JUDGEMENT

(1.) THIS order shall govern the disposal of the companion appeals, Criminal Appeal No. 615 of 1977 (The Union of India v. Shri Jasbhai and Anr.); Criminal Appeal No. 616 of 1977 (The Union of India v. Shri Jasbhai and Anr.) and Criminal Appeal No. 617 of 1977 (The Union of India v. Shri Jasbhai and Anr. ).

(2.) ALL these appeals are against the judgments of the Court of Judicial Magistrate First Class, Gadarwara dated 28-2-1977. Criminal Appeal No. 614 of 1977 is against the judgment in Criminal Case No. 760 of 1976; Criminal Appeal No. 715 of 1977 is against the judgment in Criminal Case No. 759 of 1976; Criminal Appeal No. 716 of 1977 is against the judgment in Criminal Case No. 757 of 1976 and Criminal Appeal No. 717 of 1977 is against the judgment in Criminal Case No. 758 of 1976. All the aforesaid criminal cases were instituted against respective accused person on a complaint filed by the Excise Department alleging that they had committed an offence under Section 9 (1) (bb) of the Central Excises and Salt Act, 1944, (hereinafter referred to as 'the Central Excise Act') read with Rule 151 of the Central Excise Rules, 1944 (hereinafter referred to as 'the Excise Rules') by avoiding the payment of duty that was leviable to the extent not exceeding 1 lac of rupees and were liable to punishment under Section 9 (1) (ii) of the Central Excise Act.

(3.) THE punishment provided under Section 9 (1) (ii) of the Central Excise Act is imprisonment for a term which may extend to 3 years or fine or both.