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xx EXCISE LAW TIMES [ Vol. 372
appellant lured in signing various documents for opening of bank
account in connection with the company, without much understanding
the consequences - Penalty rightly imposed however, excessive - Penalty
reduced from ` 1,00,000 to ` 25,000 - Section 114A of Customs Act, 1962
— Aman Badhwar v. Commissioner of Customs, New Delhi (Tri. - Del.) ............ 298
Port not authorised for import, transshipment to authorized Port permissible
rather than confiscation - See under IMPORT ................... 303
Power, use of - Exemption - Manufacture of laundry soap with aid of gas -
Issue arising for consideration is whether in manufacture of ‘laundry
soap’ no process carried out with aid of power or steam for heating -
HELD : Expression, ‘power’ neither defined in Tariff Act or in
Notifications or Act - Definition of ‘power’ in Factories Act, 1948 cannot
be taken aid of to determine meaning of expression ‘power’ under Tariff
Act or Exemption Notification as purpose of defining ‘power’ under
Factories Act, 1948 entirely different and Finance Act, 1948 does not deal
with cognate subjects - Meaning of expression ‘power’ as contained in
dictionaries also not to be blindly applied - In common parlance, ‘power’
understood as ‘electricity’ - Object behind granting exemption from
payment of Excise duty to manufacture of soaps in cases wherein or in
relation to manufacture of soap no process carried out with aid of power
is to discourage manufacturers from using electricity in manufacture of
soap - Hindi version of Tariff Act and Exemption Notification use word
‘vidyut’, and word ‘vidyut’ means ‘electricity’ - ‘Power’ as used in
English version of notification ought to be understood to mean
‘electricity’ alone - Also, Commissioner not justified in ignoring meaning
assigned to expression ‘power’ under Circulars dated 22-3-1968 and 25-3-
1968 merely because same withdrawn - Nothing in present Tariff Act to
justify assigning any other meaning to expression ‘power’ from that
which was assigned in aforesaid two Circulars - Manufacture of ‘soap’,
therefore, to be subjected to ‘NIL’ rate of duty because of exemption
Notification No. 3/2005-C.E. - Demand unsustainable - Imposition of
penalty on Factory Manager, Authorized Signatory and Managing
Director also not sustainable - Demand set aside — Pee Cee Cosma Sope Ltd. v.
Commissioner of Central Excise, Kanpur (Tri. - All.) ..................... 281
Predicate offence - Jurisdiction over predicate offence cases under PMLA -
See under MONEY-LAUNDERING ........................ 209
PREVENTION OF MONEY LAUNDERING ACT, 2002 :
— interpretation of Section 44(1)(a) - See under INTERPRETATION OF
STATUTES ...................................... 209
— interpretation of Section 44(1)(c) - See under INTERPRETATION OF
STATUTES ...................................... 209
— jurisdiction of designated Court over scheduled offence cases - See under
MONEY-LAUNDERING .............................. 209
— jurisdiction over predicate offence cases - See under MONEY-
LAUNDERING ................................... 209
— Offences under Money Laundering Act to be investigated by competent
authorities under concerned statute and tried by Court competent under
that Act - Since sine qua non for prosecution of offence under Money
Laundering Act to be existence of proceeds of predicate offence,
conviction of offence under Money Laundering Act depends on
establishment of predicate offence and generation of proceeds of that
crime — Inspector of Police, CBI/SCB v. Asstt. Dir., Directorate of Enforcement (Ker.) ..... 209
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