https://www.taxtmi.com/caselaws?id=42422 The High Court of Judicature at Bombay dismissed the criminal appeal for enhancement of sentence filed by the State through Assistant Collector, Central Excise, against the accused charged with offences under the Central Excises and Salt Act, 1944. The Court found no basis to impose the minimum sentence as the duty amount triggering the minimum penalty was not specified, leading to the upholding of the lenient sentence imposed by the Magistrate. Additionally, the Court granted permission for the destruction of deteriorating tobacco found in the warehouse involved in the case. en-us Mon, 21 Feb 1983 00:00:00 +0530 Fri, 11 Jun 2010 11:34:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42422 The High Court of Judicature at Bombay dismissed the criminal appeal for enhancement of sentence filed by the State through Assistant Collector, Central Excise, against the accused charged with offences under the Central Excises and Salt Act, 1944. The Court found no basis to impose the minimum sentence as the duty amount triggering the minimum penalty was not specified, leading to the upholding of the lenient sentence imposed by the Magistrate. Additionally, the Court granted permission for the destruction of deteriorating tobacco found in the warehouse involved in the case. Case-Laws Central Excise Mon, 21 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42422