TaxTMI 
TaxTMI 
1976 (4) TMI 53
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.... to excise duty which involved duty deputed at Rs. 1,508.50 respondent No. 1 Vithalbhai Narsibhai Patel was prosecuted under Section 9(2) of the Central Excises and Salt Act, 1944 (Act 1 of 1944). He was tried by the learned Judicial Magistrate, First Class, 3rd Court, Baroda (Shri M.K. Solanki) in Criminal Case No. 3131/73, respondent No. 1 pleaded guilty to the charge. The learned trial Magistra....
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....ed from committing the offences in future. It will also encourage these who are like minded to commit such offences. Such economic offences against the society must be viewed with seriousness. The sentence imposed being grossly inadequate, it must be enhanced. 3. The revision application is allowed. The substative sentence imposed by the learned trial Magistrate is enhanced from one of simple imp....
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.... him are untrue. The Customs Officers have also filed affidavits to the effect that the allegations are untrue. I would, therefore, have confirmed the order passed by me but for the fact that the learned Counsel for opponent No. 1 has called my attention to the circumstance that sub-section (2) of Section 9 of the Customs, Gold Control and Central Excises and Salt (Amendment) Act (Amendment of 197....