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This appeal is filed by the appellant calling in question the judgment dated 30.03.2019 passed in C.C. No.404/2014 by the Special Court for Economic Offences, Bengaluru, insofar as it relates to the quantum of sentence imposed for the offences punishable under Sections 9 and 9AA of the Central Excise Act, 1944. The respondents were convicted on their plea of guilt and were sentenced to undergo simple imprisonment for two days and to pay fine as ordered by the Trial Court.

2. Being aggrieved by the quantum of sentence imposed for the offences punishable under Sections 9 and 9AA of the Central Excise Act, 1944 in the impugned order of conviction, the complainant has preferred the present appeal under Sec.374 of the Code of Criminal Procedure, 1973 seeking to set aside the same.

Consequent upon completion of investigation, a complaint was filed before the Special Court for Economic Offences, Bengaluru, for offences punishable under Sections 9 and 9AA of the Central Excise Act, 1944. The learned Trial Court took cognizance, issued summons and secured the appearance of the accused. During the course of trial, the respondents filed an application under Section 252 of the Code of Criminal Procedure seeking permission to plead guilty.

After recording the plea of guilt and satisfying itself that the same was voluntary, the Trial Judge convicted the respondents and by judgment dated 30.03.2019, sentenced Accused No.1 - Company to pay a fine of Rs.5,000/- and Accused Nos.2 and 3 to undergo simple imprisonment for two days and to pay a fine of Rs.5,000/- each."