Section 9 Central Excise Act, 1944

 

Section 9 Central Excise Act, 1944: 

Offences and penalties.—1

(1) ] Whoever commits any of the following offences, namely:— 2[(a) contravenes any of the provisions of section 8 or of a rule made under clause (iii) or clause (xxvii) of sub-section (2) of section 37;]

(b) evades the payment of any duty payable under this Act; 3[(bb) removes any excisable goods in contravention of any of the provisions of this Act or any rule made thereunder or in any way concerns himself with such removal;

(bbb) acquires possession of, or in any way concerns himself in transporting, depositing, keeping, concealing, selling or pur­chasing, or in any other manner deals with, any excisable goods which he knows or has reason to believe are liable to confisca­tion under this Act or any rule made thereunder;] 4[(bbbb) contravenes any of the provisions of this Act or the rules made thereunder in relation to credit of any duty allowed to be utilised towards payment of excise duty on final products;]

(c) fails to supply any information which he is required by rules made under this Act to supply, or (unless with a reasonable be­lief, the burden of proving which shall be upon him, that the information supplied by him is true) supplies false information;

(d) attempts to commit, or abets the commission of, any of the offences mentioned in clauses (a) and (b) of this section; 5[shall be punishable,—

(i) in the case of an offence relating to any excisable goods, the duty leviable thereon under this Act exceeds one lakh of rupees, with imprisonment for a term which may extend to seven years and with fine: Provided that in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the Court such imprisonment shall not be for a term of less than six months;

(ii) in any other case, with imprisonment for a term which may extend to three years or with fine or with both.] 6[(2) If any person convicted of an offence under this section is again convicted of an offence under this section, then, he shall be punishable for the second and for every subsequent offence with imprisonment for a term which may extend to seven years and with fine: Provided that in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the Court such imprisonment shall not be for a term of less than six months.

(3) For the purposes of sub-sections (1) and (2), the following shall not be considered as special and adequate reasons for awarding a sentence of imprisonment for a term of less than six months, namely:—

(i) the fact that the accused has been convicted for the first time for an offence under this Act;

(ii) the fact that in any proceeding under this Act, other than a prosecution, the accused has been ordered to pay a penalty or the goods in relation to such proceedings have been ordered to be confiscated or any other action has been taken against him for the same act which constitutes the offence;

(iii) the fact that the accused was not the principal offender and was acting merely as a carrier of goods or otherwise was a secondary party in the commission of the offence;

(iv) the age of the accused.]

44 [ 9A Certain offences to be non-cognisable. — 45 [

(1) ] Notwithstanding anything contained in the Code of Criminal Procedure, 1898 (5 of 1898) 46 , offences under section 9 shall be deemed to be non-cognisable within the meaning of that Code.]

48 [(2) Any offence under this Chapter may, either before or after the institution of prosecution, be compounded by the Chief Commissioner of Central Excise on payment, by the person accused of the offence to the Central Government, of 49 [such compounding amount and in such manner of compounding] as may be prescribed.] 49 [Provided that nothing contained in this sub-section shall apply to—

(a) a person who has been allowed to compound once in respect of any of the offences under the provisions of clause (a), (b), (bb), (bbb), (bbbb) or (c) of sub-section (1) of section 9;

(b) a person who has been accused of committing an offence under this Act which is also an offence under the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985);

(c) a person who has been allowed to compound once in respect of any offence under this Chapter for goods of value exceeding rupees one crore;

(d) a person who has been convicted by the court under this Act on or after the 30th day of December, 2005.


Supreme Court of India Important Judgments And Leading Case Law Related to Section 9 Central Excise Act, 1944:  

Khemka & Co vs State Of Maharashtra on 27 February, 1975

Khemka & Co. (Agencies) Pvt. Ltd. vs State Of Maharashtra on 27 February, 1975

India Carbon Ltd., Etc vs The State Of Assam on 16 July, 1997

State Of West Bengal vs Kesoram Industries Ltd. And Ors on 15 January, 2004

Bihar Mines Ltd vs Union Of India on 3 October, 1966

Om Prakash & Anr vs Union Of India & Anr on 30 September, 2011

State Of Mysore vs Yaddalam Lakshminarasimhaiah  on 10 November, 1964

Ashok Leland Ltd vs State Of Tamil Nadu And Anr on 7 January, 2004

Ashok Leland Ltd vs State Of Tamil Nadu And Anr on 7 January, 2004

State Of M.P vs Mahalaxmi Fabric Mills Limited &  on 1 February, 1995



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