guilty to be acquitted than
for one innocent person to be wrongly convicted, underpins
various safeguards for the accused enshrined in the Criminal
Procedure Code
prosecuted or
convicted for any offence under Chapter XVI; the penalty
under Section 112(a) was imposed on the Appellant for
claiming wrong exemption. This ... wrong claim of exemption (a civil contravention) and not for
an offence under Chapter XVI. No court convicted the
Appellant of any offense; no compounding
Bhagwati had short paid the duty with the intention of
wrong availment of the concessional rate of duty under the
said Notification which was otherwise ... Appeal Nos.70604 & 70613 of 2025
13
(b) he has been convicted for an offence under any
law for the time being in force
clandestine removal of goods and
Rs.5,70,619/- on wrong availment of cenvat credit were
confirmed by the learned Commissioner with interest and
penalties ... relating to wrong availment of cenvat credit
with equal penalty and imposed penalty on other appellants
under relevant rules of Central Excise Rules /Cenvat Credit
Order had been passed without application of mind. Shri.Nemichand was wrongly held to be the same person as one Madan against whom ... respectively. The judgment exonerated accused No.A5 and convicted the remaining persons.
S/Shri.
1) M.SK Abubacker
2) Subramanian
3) Nemichand
4) SundarRajan
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