https://www.taxtmi.com/caselaws?id=203857 In an appeal against acquittal arising from alleged excise duty evasion, the High Court applied the settled rule that interference under Section 378 CrPC is limited and an acquittal should not be disturbed if two reasonable views are possible. It found no manifest illegality, perversity, or material omission in the trial court's appreciation of evidence, and held that the prosecution had failed to prove its case beyond reasonable doubt. The acquittal was therefore upheld. en-us Fri, 29 Oct 2010 00:00:00 +0530 Fri, 10 Jun 2011 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203857 In an appeal against acquittal arising from alleged excise duty evasion, the High Court applied the settled rule that interference under Section 378 CrPC is limited and an acquittal should not be disturbed if two reasonable views are possible. It found no manifest illegality, perversity, or material omission in the trial court's appreciation of evidence, and held that the prosecution had failed to prove its case beyond reasonable doubt. The acquittal was therefore upheld. Case-Laws Central Excise Fri, 29 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203857