K.S. MUHAMMED Vs. ASSISTANT COLLECTOR OF CENTRAL EXCISE
LAWS(SC)-2019-9-161
SUPREME COURT OF INDIA
Decided on September 16,2019

K.S. Muhammed Appellant
VERSUS
ASSISTANT COLLECTOR OF CENTRAL EXCISE Respondents

JUDGEMENT

- (1.) Leave granted.
(2.) The appellant was tried for offence punishable under Section 9(1)(ii) of the Central Excise and Salt Act, 1944 ( "?The Act "?, for short). Upon being convicted he was sentenced by the Addl. CJM (Economic Offences), Ernakulam in CC No.183 of 1990 to suffer imprisonment for six months and to pay fine of Rs.20,000/- The order of conviction and sentence recorded by the Chief Judicial Magistrate was sustained in appeal by the First Appellate Court. In a revision arising therefrom, the High Court reduced the substantive sentence to two months but raised the amount to Rupees one lakh.
(3.) We have been apprised that the amount so ordered by the High | Court has been paid by the appellant on 25.01.2019. Notice was issued subject to the appellant "?s depositing a sum of Rs.2.5 lakhs in the Registry of this Court, which amount stands deposited.;


Click here to view full judgement.
Copyright © Regent Computronics Pvt.Ltd.