Leave granted.
Appellant nos.2 and 3 herein, who are partners in the
appellant no.1 firm, are challenging the conviction and sentence
passed against them under Section 9 of the Central Excise & Salt
Act, 1944. It was alleged that the appellants evaded central excise
duty and the trial court found the appellants guilty and sentenced
them to undergo imprisonment for a period of six months and to pay a
fine of Rs.1,000/- each and in default to undergo simple
imprisonment for a period of one month each. The appellants
challenged their conviction before the Additional District and
Sessions Court and the same was dismissed. The appellants filed a
revision against the same before the High Court and the High Court
dismissed the revision and upheld the order of the District &
Sessions Judge.
Heard both sides.
Learned counsel for the appellants, submits that the
appellants are above 70 years' in age and the entire duty allegedly
evaded by the present appellants has already been paid by them.
Under the above circumstances and in view of the special reasons, we confirm the conviction but modify the sentence and direct that the
appellants 2 and 3 shall pay a sum of Rs.2 lacs each in lieu of six
months imprisonment within six weeks before the Addl.Chief Judicial
Magistrate, Madurai and produce a receipt before the authority
before whom the appellants had executed bail bonds and on production
of such receipt, their bail bonds will stand cancelled.
Appeal is disposed of accordingly.