Rainbow Rubber Industries & Ors. Vs. Assistant Collector of Cen. Excise, Madur.
 INSC 1619 (1 October 2009)
APPELLATE JURISDICTION CRIMINAL APPEAL NO. 1849 OF 2009 (@ Special Leave
Petition (Crl.)No.3129 of 2008) M/S RAINBOW RUBBER INDUSTRIES & ORS.
O R D E R
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
counsel for the appellants, submits that the appellants are above 70 years' in
age and the entire duty allegedly evaded by the present appellants has already
been paid by them.
above circumstances and in view of the special reasons, we confirm the
conviction but modify the sentence and direct that the appellants 2 and 3 shall
pay a sum of Rs.2 lacs each in lieu of six months imprisonment within six weeks
before the Addl. Chief Judicial Magistrate, Madurai and produce a receipt
before the authority before whom the appellants had executed bail bonds and on
production of such receipt, their bail bonds will stand cancelled.
disposed of accordingly.
..................CJI (K.G. BALAKRISHNAN)
...................J. (P. SATHASIVAM)
...................J. (Dr. B.S. CHAUHAN)