https://www.taxtmi.com/caselaws?id=326679 Reliable recovery evidence and chemical analysis showing ethyl alcohol at 80.70 per cent by volume established the essential ingredients of the offence under the Abkari Act, so the conviction was sustained. However, the custodial sentence was reduced further because the appellant had no criminal antecedents, the occurrence related to the year 2000, and the proceedings had remained pending for a long period. The fine and default clause were left unchanged, while the imprisonment was modified downward to rigorous imprisonment for two years. en-us Fri, 18 Mar 2016 00:00:00 +0530 Fri, 22 Apr 2016 08:46:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326679 Reliable recovery evidence and chemical analysis showing ethyl alcohol at 80.70 per cent by volume established the essential ingredients of the offence under the Abkari Act, so the conviction was sustained. However, the custodial sentence was reduced further because the appellant had no criminal antecedents, the occurrence related to the year 2000, and the proceedings had remained pending for a long period. The fine and default clause were left unchanged, while the imprisonment was modified downward to rigorous imprisonment for two years. Case-Laws Central Excise Fri, 18 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326679