1996 (12) TMI 71

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....nal Revision Nos. 1083/96, 1084 of 1996, 1085 of 1996, 1086 of 1996 and 1087 of 1996. 2. The petitioner M/s. Bata India Ltd., is being prosecuted under section 9 of the Central Excises & Salt Act for evasion of Central Excise Duty between 1-1-1980 and 31-12-1979. The following complaint cases have been launched against the present petitioner :- Sl. No. Details of Complaint Period cover....

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....ed 27th July, 1990, the appellate Tribunal allowed the appeal and set aside the penalty and remanded the case back to the Collector of Customs for `de novo' assessment. 5. Pursuant to Appellant Tribunal's order dated 27-7-1990, the Collector of Customs re-assessed the total duty and reduced it to 2.25 lacs from 7.70 lacs and imposed a fresh penalty to the tune of Rs. 40,000/-. 6. The petitio....

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....ed that if the prosecution continues and a judgment is delivered by the trial Court and if thereafter the assessment order is set aside, there would be an unjust conviction. It may also be noted that under Section 9(1)(i) of the Central Excises & Salt Act, if the excise duty evaded exceeds 1 lac, the imprisonment may extend to 7 years and with fine. Unless, the actual excise duty evaded is finally....