1976 (7) TMI 69

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...., First Class, 3rd Court, Baroda of the offence punishable under Section 9(2) of the Central Excises and Salt Act, 1944, (hereinafter referred to as the Act), on their own plea of guilty and sentenced to suffer S.I. till the rising of the court and to pay a fine of Rs. 125 and in default of payment of fine, to suffer R.I. for a period of 15 days. As the complainant, Assistant Collector of Central ....

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....ave committed the offences mentioned in the complaint, Section 9(2) of the Act was not in existence. The learned Advocate for the complainant and the learned Public Prosecutor an are unable to controvert the above position. Section 9(2) of the Act which was enacted in the year 1973 provides for enhanced punishment for previous conviction. It was not the case of the complainant that any of the accu....