https://www.taxtmi.com/caselaws?id=97116 Penalty for obstructing an excise search was treated as valid where the warrant, though said to misidentify the appellants, was read as authorising search of the occupied premises and did not undermine the search authority. The record was also said to prove wilful resistance: the panchanama noted continued obstruction, threats to officers, and stoppage only after reinforcement arrived, while the witness account was accepted despite delay. On that basis, the commentary records that the search obstruction penalty was upheld and no interference was warranted. en-us Tue, 24 Apr 2001 00:00:00 +0530 Sat, 14 Jan 2012 11:14:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97116 Penalty for obstructing an excise search was treated as valid where the warrant, though said to misidentify the appellants, was read as authorising search of the occupied premises and did not undermine the search authority. The record was also said to prove wilful resistance: the panchanama noted continued obstruction, threats to officers, and stoppage only after reinforcement arrived, while the witness account was accepted despite delay. On that basis, the commentary records that the search obstruction penalty was upheld and no interference was warranted. Case-Laws Central Excise Tue, 24 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97116