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[Cites 0, Cited by 0] [Section 70] [Entire Act]

Union of India - Subsection

Section 70(3) in The Central Excise Act, 1944

(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.]