Unproved audit material and photocopies cannot sustain an excise conviction, and acquittal should stand absent perversity.

An acquittal in excise prosecution was upheld because the prosecution failed to prove its case with admissible evidence. The audit report relied on to show non-payment of duty was not proved through its author, and the invoices produced were only photocopies without the originals on record, so they could not serve as reliable proof of sales. Alleged recovery of fine in departmental proceedings did not establish the criminal offence. Applying the settled rule that an appellate court should be slow to interfere with a possible view taken by the trial court, the absence of the company as an accused was also found insufficient to disturb the acquittal.

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Issues: Whether the acquittal in the excise prosecution warranted interference where the audit report was not proved by its author, only photocopies of invoices were produced, and the non-joinder of the company was urged as a ground to upset the acquittal.

Analysis: The audit report relied upon to show non-payment of excise duty was not proved in evidence, as the author of the report was not examined. The invoices produced were only photocopies, while the originals were not brought on record, and such photocopies could not be treated as admissible proof of sales. The alleged recovery of fine in departmental proceedings did not establish proof of the offence in the criminal prosecution. The Court also applied the settled rule that an appellate court should be slow to interfere with an acquittal and should not disturb the view taken by the trial court if a possible view is supported by the record. The absence of the company as an accused was held not to furnish a sufficient ground to reverse the acquittal.

Conclusion: The acquittal was not liable to be interfered with and the appeal against acquittal failed.

Final Conclusion: The prosecution failed for want of admissible and reliable evidence, and the trial court's acquittal remained undisturbed.

Ratio Decidendi: An acquittal will not be reversed unless the appellant shows that the trial court's view is perverse or unsupported by admissible evidence; unproved audit material and photocopies without originals cannot sustain conviction.

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