Technical offences adjudication: assignment to Divisional Assistant Collectors with penalties proportionate to gravity and deterrence. All contraventions classified as technical offences - breaches without alleged or potential evasion of excise duty - are to be adjudicated by the Divisional Assistant Collectors. Penalties for these technical offences must be determined according to the seriousness of the breach and calibrated to act as an effective deterrent against future non-compliance.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Technical offences adjudication: assignment to Divisional Assistant Collectors with penalties proportionate to gravity and deterrence.
All contraventions classified as technical offences - breaches without alleged or potential evasion of excise duty - are to be adjudicated by the Divisional Assistant Collectors. Penalties for these technical offences must be determined according to the seriousness of the breach and calibrated to act as an effective deterrent against future non-compliance.
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