https://www.taxtmi.com/caselaws?id=166167 Confessional statements attributed to the accused were held inadmissible because they were made in the immediate presence of police, with police presence procured to overawe the accused, and were therefore barred from evidentiary use. The Court also found the documentary exhibits and surrounding circumstances unreliable, as the principal records were not prepared as regular panchanamas, remained unauthenticated for a substantial time, and failed to contemporaneously record essential facts. On the reliable material, the prosecution did not affirmatively prove receipt of money and goods as illegal gratification, so the convictions could not stand. The appeals succeeded, the convictions and sentences were set aside, and the accused were acquitted. en-us Tue, 27 Mar 1979 00:00:00 +0530 Mon, 01 Sep 2014 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166167 Confessional statements attributed to the accused were held inadmissible because they were made in the immediate presence of police, with police presence procured to overawe the accused, and were therefore barred from evidentiary use. The Court also found the documentary exhibits and surrounding circumstances unreliable, as the principal records were not prepared as regular panchanamas, remained unauthenticated for a substantial time, and failed to contemporaneously record essential facts. On the reliable material, the prosecution did not affirmatively prove receipt of money and goods as illegal gratification, so the convictions could not stand. The appeals succeeded, the convictions and sentences were set aside, and the accused were acquitted. Case-Laws Central Excise Tue, 27 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166167