UNION OF INDIA Vs. ISHWAR BHAI

JUDGEMENT

(1.) THIS is the appeal preferred by the Union of India for enhancement of the sentence of the respondent accused, who, on his conviction under Rule 151 of the Central Excise Rules 1944 (hereinafter referred to as the Excise Rules), has been sentenced to pay the fine of Rs. 500/- and in default of fine, to undergo three months' S. I.

(2.) THE Assistant Collector, Central Excise of Raipur Division had prosecuted the present respondent accused Ishwar Bhai and one more person Kanti Bhai for commission of various offences punishable under certain sections of the Central Excises and Salt Act, 1944 and/read with certain Rules of the Central Excise Rules, 1944. Kanti Bhai was acquitted by the trial Court of all the offences in question. The respondent-accused too was acquitted by the trial Court of all offences except the one committed under Rule 151 (c) and (d) of the Central Excise Rules, 1944. As regards the offences of which the respondent-accused has been acquitted, another appeal is already pending against the order of such acquittal and hence, for the present, this Court is not concerned with the same. As regards his conviction under Rule 151 (c) and (d) of the Excise Rules, the proved facts on the basis of which the respondent accused has been convicted and sentenced for breach of the aforesaid Rules, are that the respondent-accused had illegally removed and sold thirty-five bags of tobacco from the premises of his licenced Warehouse without payment of the Central Excise duty and that he had also clandestinely stored 26 bags of non-duty paid tobacco in the said Warehouse (see para 14 of the trial Court's judgment ). Since the respondent-accused was a first offender and since the trial against him had continued for over two years, resulting to sufficient vexation to him, the trial Court has sentenced him only to pay the fine of Rs. 500/- and in default of fine, to three months' S. I. under Rule 151 of the Excise Rules, apart from ordering the confiscation of 208 bags (182 bags plus 20 bags) of tobacco (para 15 and last para of the judgment ). Hence, now, the present appeal for enhancement of the sentence.

(3.) THE learned counsel for the appellant has urged that the trial Court has been unduly lenient in the matter of sentence, awarded under Rule 151 of the Excise Rules and has over-looked the basic fact that economic offences of the present nature needed severe punishment. Appellant's learned counsel has subsequently urged that the maximum penalty of Rs. 2,000/-, as provided in Rule 151 of the Excise Rules, should be levied against the respondent-accused. The appellant's learned counsel has pressed no other arguments except the above. Respondent-accused is found to have remained absent despite issue of S. P. C