https://www.taxtmi.com/caselaws?id=165568 A stock discrepancy between the register and actual tobacco stock was held insufficient, by itself, to prove clandestine removal. The court accepted that shortage could arise from drying during long storage, and that this explanation was not shown to be impossible on the evidence. Because the material did not exclude a reasonable hypothesis consistent with innocence, the benefit of doubt remained with the accused. The acquittal was therefore left undisturbed and the appeal failed. en-us Wed, 25 Sep 1974 00:00:00 +0530 Fri, 01 Aug 2014 14:15:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165568 A stock discrepancy between the register and actual tobacco stock was held insufficient, by itself, to prove clandestine removal. The court accepted that shortage could arise from drying during long storage, and that this explanation was not shown to be impossible on the evidence. Because the material did not exclude a reasonable hypothesis consistent with innocence, the benefit of doubt remained with the accused. The acquittal was therefore left undisturbed and the appeal failed. Case-Laws Central Excise Wed, 25 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165568