Case: K S MUHAMMED Vs. THE ASST. COLLECTOR OF CENTRAL EXCISE AND ANOTHER

2. The appellant was tried for offence punishable under Section 9(1)(ii) of the Central Excise and Salt Act, 1944 (The Act, for short). Upon being convicted he was sentenced by the Addl. CJM (Economic Offences), Ernakulam in CC No.183 of 1990 to suffer imprisonment for six months and to pay fine of Rs.20,000/-       3. The order of conviction and sentence recorded by the Chief Judicial Magistrate was sustained in appeal by the First Appellate Court. In a revision arising there from, the High Court reduced the substantive sentence to two months but raised the amount to Rupees one lakh.        4. We have been apprised that the amount so ordered by the High | Court has been paid by the appellant on 25.01.2019.        5. Notice was issued subject to the appellants depositing a sum of Rs. 2.5 lakhs in the Registry of this Court, which amount stands deposited.

Court's reasoning:
6. We have heard the learned counsel for the parties. The conviction in the present matter was recorded under Section 9(1)(ii) of the Act.7. Under Section (9)(1)(i) the sentence can extend to seven years and with fine, whereas in terms of Section 9(1)(ii), the imprisonment can extent to three years or with fine.8. Thus there is no statutory mandatory minimum sentence of imprisonment; if an office is committed under Section 9(1)(ii) of the Act.