TaxTMI 
TaxTMI 
1983 (1) TMI 92
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....viction under Rule 151 of the Central Excise Rules 1944 (hereinafter referred to as the Excise Rules), has been sentenced to pay the fine of Rs. 500/- and in default of fine, to undergo three months' S.I. 2. The Assistant Collector, Central Excise of Raipur Division had prosecuted the present respondent accused Ishwar Bhai and one more person Kanti Bhai for commission of various offences punishab....
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....the respondent-accused had illegally removed and sold thirty-five bags of tobacco from the premises of his licenced Warehouse without payment of the Central Excise duty and that he had also clandestinely stored 26 bags of non-duty paid tobacco in the said Warehouse (see para 14 of the trial Court's judgment). Since the respondent-accused was a first offender and since the trial against him had con....
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....e Excise Rules, should be levied against the respondent-accused. The appellant's learned Counsel has pressed no other arguments except the above. Respondent-accused 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....
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....as to be tailored according to the circumstances of each case and the nature of the offence, and the nature of the commodity in relation to which the crime has been committed. 5. The respondent-accused is a businessman dealing in tobacco. The present offence, as proved to be committed by him, relates to removal of certain bags of tobacco from the licenced Warehouse without payment of Central Exci....