https://www.taxtmi.com/caselaws?id=165166 Where an excise officer is empowered by statute to investigate excise offences with powers closely resembling those of an officer in charge of a police station, a confession recorded in that investigation is treated as hit by section 25 of the Indian Evidence Act and cannot be used against the accused. The same statement is also barred under section 162 of the Code of Criminal Procedure when recorded during such an investigation, except for contradiction. Once the confession was excluded, the conviction could not be sustained. A concurring opinion accepted the result but doubted that an Excise Inspector was a police officer, relying instead on lack of voluntariness and insufficiency of remaining evidence. en-us Thu, 04 Apr 1963 00:00:00 +0530 Thu, 14 May 2020 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165166 Where an excise officer is empowered by statute to investigate excise offences with powers closely resembling those of an officer in charge of a police station, a confession recorded in that investigation is treated as hit by section 25 of the Indian Evidence Act and cannot be used against the accused. The same statement is also barred under section 162 of the Code of Criminal Procedure when recorded during such an investigation, except for contradiction. Once the confession was excluded, the conviction could not be sustained. A concurring opinion accepted the result but doubted that an Excise Inspector was a police officer, relying instead on lack of voluntariness and insufficiency of remaining evidence. Case-Laws Indian Laws Thu, 04 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165166