Amendment status not verified — confirm the current text below against the official source.
Trial of warrant case as summons case. - Though a first offence under the Excise Act may be triable as a summons case, if the offender is charged with liability for enhanced pun- ishment for having repeated the offence, that offence should be tried as a warrant case. Though the accused had pleaded guilty the trial of warrant case as a summons case must necessarily cause prejudice to the accused.