https://www.taxtmi.com/caselaws?id=247098 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. en-us Mon, 29 Jul 2013 00:00:00 +0530 Fri, 25 Apr 2014 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247098 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. Case-Laws Central Excise Mon, 29 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247098