TIOL-DDT 906 · Friday, 11 July 2008 · story 7 of 8

Murder vs Evasion

Section 302 of the Indian Penal code reads:

302- Punishment for murder: Whoever commits murder shall be punished with death or imprisonment for life and shall also be liable to fine.

Imagine this - Government finds that during last year, the provisions of Section 302 were not put to proper use. There are 20,000 Police Stations in India and the average case of punishment under Section 302 is not even one for each Police Station. All the police officers are requested to ensure that the provisions of this Section are put to proper use by sending at least one person for awarding death sentence.

Wait before you start laughing and read this :

Rule 12 CC of the Central Excise Rules and Rule 12 AA of the CENVAT Credit Rules provide for deterrent action against certain class of offenders under the Central Excise Act.

In a recent Conference with the Chief Commissioners, it was felt that the deterrent measure is not having the desired impact in the field. The Board should re-examine the scheme with the objective of making it more effective. It is also observed that only 48 deterrent orders have been passed during January 2007 to March 2008 which does not amount to even one case per Commissionerate. CCs should take immediate steps to improve the performance.

So now, like the epic of Bakasura , each Commissioner should ensure that at least they select one manufacturer to be punished under deterrent provisions.