https://www.taxtmi.com/caselaws?id=335479 In prosecutions under the Pondicherry Excise law, the prosecution must prove beyond reasonable doubt each essential ingredient, including unauthorised possession or dealing with intoxicating liquor and a clear nexus between the accused and the premises or contraband. Here, the seizure witnesses did not support the case, the premises were not proved to belong to the accused, and mere presence at the spot was held insufficient to establish liability. The alleged liquor was also not proved by acceptable scientific evidence, as the bottles were not sent for chemical analysis and the report was not duly proved. The acquittal was therefore upheld. en-us Fri, 11 Nov 2016 00:00:00 +0530 Fri, 02 Dec 2016 21:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335479 In prosecutions under the Pondicherry Excise law, the prosecution must prove beyond reasonable doubt each essential ingredient, including unauthorised possession or dealing with intoxicating liquor and a clear nexus between the accused and the premises or contraband. Here, the seizure witnesses did not support the case, the premises were not proved to belong to the accused, and mere presence at the spot was held insufficient to establish liability. The alleged liquor was also not proved by acceptable scientific evidence, as the bottles were not sent for chemical analysis and the report was not duly proved. The acquittal was therefore upheld. Case-Laws Indian Laws Fri, 11 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335479