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        Case ID :
        Central Excise

        Seizure of tobacco and loss of the same due to file - Liability...

        Court's Decision on Tobacco Seizure Challenged for Ignoring Evidence, Misjudging Liability in Warehouse Fire Case.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Seizure of tobacco and loss of the same due to file - Liability of central excise department - Whether the Trial Court has committed error of facts and law in passing the impugned decree in favour of the plaintiff? - considering the impugned judgment of the Trial Court, it appears that the Trial Court has even not bothered to produce the oral evidence of the witnesses and has simply decided the case on the basis of some statement from the evidence. The Trial Court has failed to follow the principles of evidence that while appreciating the oral evidence of any witness, the version of chief examination, cross examination as well as re-examination needs to be appreciated. However, in this case, the learned Trial Court has not even referred to the entire evidence of any witness. Due to that, the Trial Court has wrongly come to the conclusion that the defendants are liable for whatever damage is caused to the plaintiff due to natural fire broke out in his warehouse. - HC
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                                ActsIncome Tax
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