TaxTMI 
TaxTMI 
1978 (10) TMI 52
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....or of Central Excise, Madras Division II, Madras purely on the question of sentence imposed by the Sub-Divisional Magistrate, Poonamallee in his judgment passed in C.C. No. 1084 of 1972, dated 28-5-1973. 2. The short facts of this case are that a lorry ADT 2007 was searched on 21-10-1971, by the Central Excise authorities and they found 1869 'orex' wrist watches. The market value of the same was ....
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....ing that it was voluntary and true and also taking into consideration the statement made by the advocate who appeared on behalf of the respondent herein, believed the prosecution case. The court below had also taken into consideration the GVR entry for lorry No. ADT 2007 which showed that it was the respondent who was driving the lorry at the relevant time from Hyderabad to Madras. The other perso....
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....s. The learned Magistrate who has observed the demeanour of the respondent herein, also observed 'I do hope and trust that a little sympathy shown to the accused will go a long way to transmit him into useful member of society and that he will also be enabled to realise that a career of crime will not after all pay.' It is also seen from the judgment of the court below that the learned Central Gov....
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....six months". According to the learned counsel appearing for the petitioner, the reason given by the Court below cannot be taken as a special and adequate reason to give lesser sentence than provided under the statute. I carefully examined the reasoning given by the Court below. It has taken into consideration every aspect of the case and also the age of the respondent and the attendant circumstanc....