Supreme Court upholds conviction under Central Excise Act, modifies sentence. Appellants to pay fine instead of imprisonment.
RAINBOW RUBBER INDUSTRIES & ORS. Versus ASSISTANT COLLECTOR OF CEN. EXCISE, MADURAI
RAINBOW RUBBER INDUSTRIES & ORS. Versus ASSISTANT COLLECTOR OF CEN. EXCISE, MADURAI - 2009 (242) E.L.T. 481 (S.C.) The Supreme Court granted leave in Criminal Appeal No. 1849 of 2009. Appellants challenged conviction under Central Excise & Salt Act, 1944 for evading duty. The Court confirmed the conviction but modified the sentence, directing appellants to pay Rs. 2 lakhs each in lieu of imprisonment within six weeks. Appeal was disposed of accordingly.