- (1.) Leave granted.
(2.) Appellant Nos. 2 and 3 herein, who are partners in the appellant No. 1 firm, are challenging the conviction and sentence passed against them under Section 9 of the Central Excise & Salt Act, 1944. It was alleged that the appellants evaded central excise duty and the trial court found the appellants guilty and sentenced them to undergo imprisonment for a period of six months and to pay a fine of Rs. 1,000/- each and in default to undergo simple imprisonment for a period of one month each. The appellants challenged their conviction before the Additional District and Sessions Court and the same was dismissed. The appellants filed a revision against the same before the High Court and the High Court dismissed the revision and upheld the order of the District & Sessions Judge.
(3.) Heard both sides.;