https://www.taxtmi.com/caselaws?id=45557 Section 9(2) of the Central Excises and Salt Act, 1944 was held inapplicable because enhanced punishment under that provision applies only where there is a previous conviction, and the record showed none. On that basis, the conviction and sentence imposed by the trial court could not be sustained. The limitation issue was not decided, as the matter was remanded for retrial. The result was that the conviction and sentence were set aside and the case sent back to the trial court for retrial according to law. en-us Wed, 07 Jul 1976 00:00:00 +0530 Mon, 12 Jul 2010 14:03:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45557 Section 9(2) of the Central Excises and Salt Act, 1944 was held inapplicable because enhanced punishment under that provision applies only where there is a previous conviction, and the record showed none. On that basis, the conviction and sentence imposed by the trial court could not be sustained. The limitation issue was not decided, as the matter was remanded for retrial. The result was that the conviction and sentence were set aside and the case sent back to the trial court for retrial according to law. Case-Laws Central Excise Wed, 07 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45557