https://www.taxtmi.com/caselaws?id=385704 The appellate court reviewed a case involving central excise duty evasion by companies and directors. The trial court's lenient sentencing approach was challenged, focusing on the interpretation of Section 9 of the Central Excise Act, 1944, which mandates a minimum six-month imprisonment term unless special reasons exist for a lower term. Factors like age, medical conditions, and time lapse were considered in sentencing. Additional fines were imposed on the accused, with clear instructions for disbursement to the complainant regardless of appeal outcomes. The judgment partially allowed the criminal appeals, emphasizing the finality of fine payments. en-us Wed, 24 Jul 2019 00:00:00 +0530 Sat, 29 Feb 2020 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385704 The appellate court reviewed a case involving central excise duty evasion by companies and directors. The trial court's lenient sentencing approach was challenged, focusing on the interpretation of Section 9 of the Central Excise Act, 1944, which mandates a minimum six-month imprisonment term unless special reasons exist for a lower term. Factors like age, medical conditions, and time lapse were considered in sentencing. Additional fines were imposed on the accused, with clear instructions for disbursement to the complainant regardless of appeal outcomes. The judgment partially allowed the criminal appeals, emphasizing the finality of fine payments. Case-Laws Central Excise Wed, 24 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385704