https://www.taxtmi.com/caselaws?id=182034 The court upheld the conviction of the accused under Section 55(a) of the Abkari Act for possessing spirit, sentencing him to three years of rigorous imprisonment and a fine of Rs. 1 lakh. The court found the prosecution's evidence convincing, dismissing discrepancies in vehicle numbers and the non-production of the sampling tube. Despite reducing the sentence due to the accused's clean record and potential for reformation, the conviction was affirmed based on credible prosecution evidence and insufficient defense substantiation. en-us Wed, 25 Nov 2015 00:00:00 +0530 Sat, 30 Apr 2016 11:23:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182034 The court upheld the conviction of the accused under Section 55(a) of the Abkari Act for possessing spirit, sentencing him to three years of rigorous imprisonment and a fine of Rs. 1 lakh. The court found the prosecution's evidence convincing, dismissing discrepancies in vehicle numbers and the non-production of the sampling tube. Despite reducing the sentence due to the accused's clean record and potential for reformation, the conviction was affirmed based on credible prosecution evidence and insufficient defense substantiation. Case-Laws Central Excise Wed, 25 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182034