https://www.taxtmi.com/caselaws?id=270935 An appellate court reversing an acquittal must examine the trial court's reasons and the entire evidence on record before disturbing the finding. Here, the High Court set aside acquittal mainly on a seal-number discrepancy but did not engage with the trial court's detailed assessment of seizure, custody, forwarding of the sample, seal comparison, and the chemical examiner's report. A single discrepancy in one receipt, without considering the surrounding documentary and oral evidence, was insufficient to displace the prosecution case. The judgment was therefore held unsustainable, quashed, and the matter remitted for fresh decision in accordance with law. en-us Mon, 18 Jan 2016 00:00:00 +0530 Mon, 18 Jan 2016 18:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270935 An appellate court reversing an acquittal must examine the trial court's reasons and the entire evidence on record before disturbing the finding. Here, the High Court set aside acquittal mainly on a seal-number discrepancy but did not engage with the trial court's detailed assessment of seizure, custody, forwarding of the sample, seal comparison, and the chemical examiner's report. A single discrepancy in one receipt, without considering the surrounding documentary and oral evidence, was insufficient to displace the prosecution case. The judgment was therefore held unsustainable, quashed, and the matter remitted for fresh decision in accordance with law. Case-Laws Indian Laws Mon, 18 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270935