https://www.taxtmi.com/caselaws?id=34680 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. en-us Thu, 01 Oct 2009 00:00:00 +0530 Mon, 15 Mar 2010 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34680 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. Case-Laws Central Excise Thu, 01 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34680