2019 (11) TMI 834

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.... Ekta Sharma, Advocates, for the Petitioner. Shri K. Radhakrishanan, Senior Advocate, B. Krishna Prasad & Nishe Rajen Shonker, AORs, Kumar Parimal and Ms. Rashmi Malhotra, Advocates, for the Respondent. ORDER Leave granted. 2. The appellant was tried for offence punishable under Section 9(1)(ii) of the Central Excise and Salt Act, 1944 ("The Act", for short). Upon being convicted ....

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.... in the present matter was recorded under Section 9(1)(ii) of the Act. 8. Under Section (9)(1)(i) the sentence can extend to seven years and with fine, whereas in terms of Section 9(1)(ii), the imprisonment can extent to three years or with fine. 9. Thus there is no statutory mandatory minimum sentence of imprisonment; if an office is committed under Section 9(1)(ii) of the Act. ....