TARACHAND vs SUPERINTENDENT OF CENTRAL EXCISE, BOMBAY.

The Supreme Court upheld the conviction of the Appellant under Rule 126-P(2) of the Defence of India Rules, 1962, affirming that the Collector had the authority to delegate prosecution powers to the Superintendent of Central Excise. The Court clarified that the prosecution was valid as the relevant Notifications authorized such delegation. It was held that the minimum sentence of six months imprisonment under Rule 126-P(2) applied, despite the repeal of Part XII-A by the Gold (Control) Act, 1965, as the law in force at the time of the offence governed the sentencing.