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Issues: Whether the conviction under the Excise Act should be interfered with and whether the sentence deserved reduction.
Analysis: The evidence was found sufficient to sustain the finding of guilt under Section 60 of the Excise Act. The challenge on merits was not pressed, and the Court confined itself to the question of sentence. Considering that the dated back to 2003, the appellant had no previous criminal history, and he had already remained in custody for some period, the Court found it to modify the punishment.
Conclusion: The conviction was maintained, but the sentence was reduced to the period already undergone and the fine was reduced from Rs. 5,000 to Rs. 2,500.