https://www.taxtmi.com/caselaws?id=388585 The Supreme Court modified the appellant's sentence under Section 9(1)(ii) of the Central Excise and Salt Act, 1944, replacing a two-month imprisonment with a fine of Rs. 3.5 lakhs. As the appellant had already paid Rs. 1 lakh, the remaining Rs. 2.5 lakhs was to be remitted to the Department. The respondents were instructed to provide account details for remittance within seven days. This case underscores judicial discretion in sentencing without a mandatory minimum, emphasizing the court's role in ensuring justice and proper penalty enforcement. en-us Mon, 16 Sep 2019 00:00:00 +0530 Tue, 19 Nov 2019 11:06:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388585 The Supreme Court modified the appellant's sentence under Section 9(1)(ii) of the Central Excise and Salt Act, 1944, replacing a two-month imprisonment with a fine of Rs. 3.5 lakhs. As the appellant had already paid Rs. 1 lakh, the remaining Rs. 2.5 lakhs was to be remitted to the Department. The respondents were instructed to provide account details for remittance within seven days. This case underscores judicial discretion in sentencing without a mandatory minimum, emphasizing the court's role in ensuring justice and proper penalty enforcement. Case-Laws Central Excise Mon, 16 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388585