Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 70(3)] [Section 70] [Entire Act] Union of India - Subsection Section 70(3)(i) in The Central Excise Act, 1944 (i)the fact that the accused has been convicted for the first time for an offence under this Act;