1988 (9) TMI 63

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....st Additional Sessions Judge, Cuttack, in Criminal Appeal No. 94 of 1983 confirming the order dated 7-5-1983 passed 2(c) C.C. No. 651 of 1976 passed by the Additional Chief Judicial Magistrate-cum-Special Court, Cuttack, convicting the petitioner under Sections 9(l)(b) and 9(l)(bb) of the Central Excises and Salt Act, 1944 (hereinafter referred to as the Act) and sentencing him on each of the coun....

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....re not issued and thus by his illegal conduct, the petitioner rendered himself liable under the provisions of the Act and the Rules. 3. The plea of the accused-petitioner was that even if there was evasion of payment of excise duty, he was not aware of the same. 4. The evidence of P.Ws. 1, 4 and 6 discloses that the accused-petitioner's firm supplied the goods covered by the bills Exts. 2, 3....