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sentence imposed for the offences punishable under Sections 9 and 9AA of the Central Excise Act, 1944. The respondents were convicted on their plea ... valuation notifications issued under Section 3(2) of the Central Excise Act read with Rule 4(1A) of the Central Excise Rules, 2002, particularly Notifications

JUDGMENT sentence imposed for the offences punishable under Sections 9 and 9AA of the Central Excise Act, 1944. The respondents were convicted on their plea ... under the 5 Crl.Apl.No.736/2020 JUDGMENT Central Excise Act and the Central Excise Rules, 2002. Upon detection of the evasion