1983 (1) TMI 92

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....war Bhai and one more person Kanti Bhai for commission of various offences punishable under certain sections of the Central Excises and Salt Act, 1944 and/read with certain Rules of the Central Excise Rules, 1944. Kanti Bhai was acquitted by the trial Court of all the offences in question. The respondent-accused too was acquitted by the trial Court of all offences except the one committed under Rule 151 (c) and (d) of the Central Excise Rules, 1944. As regards the offences of which the respondent-accused has been acquitted, another appeal is already pending against the order of such acquittal and hence, for the present, this Court is not concerned with the same. As regards his conviction under Rule 151(c) and (d) of the Excise Rules, the pr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is found to have remained absent despite issue of S.P.C. 4. I have considered the arguments of the appellant's learned Counsel in the matter of enhancement of the penalty. A.I.R. 1974 S.C. 120 Balkrishna v. State of West Bengal, cited by the appellant's learned Counsel in the matter of the nature of sentence to be awarded for economic offences, does not fully apply to the present case. The ruling cited deals with a much more serious offence i.e.,  the smuggling of gold and it is in the light of the circumstances of smuggling of such precious material that their Lordships of the Supreme Court had taken a very serious view on the question of sentence. The present case apparently cannot be said to be as serious as that of gold smugglin....