Central excise duty evasion conviction upheld, but imprisonment was replaced with a monetary payment because of special mitigating facts.

Conviction for evasion of central excise duty under Section 9 of the Central Excise & Salt Act, 1944 was upheld, as the Court found no reason to interfere with guilt. The sentence was modified on special facts: the appellants' advanced age and the payment of the allegedly evaded duty justified interference with punishment only. Custodial imprisonment was substituted by a direction to pay monetary amounts in lieu of jail, giving partial relief while leaving the conviction intact.

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Issues: Whether the conviction under Section 9 of the Central Excise & Salt Act, 1944 called for interference, and whether the sentence of imprisonment required modification in the facts of the case.

Analysis: The appellants' conviction for evasion of central excise duty was maintained. However, considering the advanced age of the appellants and the fact that the duty allegedly evaded had already been paid, the Court found special reasons to interfere with the punishment only. The custodial sentence was therefore substituted by a direction to pay monetary amounts in lieu of imprisonment.

Conclusion: The conviction was confirmed, but the sentence was modified by substituting imprisonment with payment of Rs. 2 lakhs each, resulting in partial relief to the appellants.

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