https://www.taxtmi.com/caselaws?id=279554 A confession made to an Excise Officer treated as a police officer under the governing excise statute was held inadmissible under Section 25 of the Indian Evidence Act. The Court distinguished later authorities under different excise and revenue-intelligence schemes and applied the prior precedent governing the Bihar and Orissa Excise Act. Once the confessional statement was excluded, the remaining material, consisting only of the appellant's presence with the co-accused and the co-accused's statement, was insufficient to sustain the conviction. The conviction and sentence were set aside and the appellant was acquitted. en-us Thu, 11 Jan 2001 00:00:00 +0530 Mon, 25 Mar 2019 12:06:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279554 A confession made to an Excise Officer treated as a police officer under the governing excise statute was held inadmissible under Section 25 of the Indian Evidence Act. The Court distinguished later authorities under different excise and revenue-intelligence schemes and applied the prior precedent governing the Bihar and Orissa Excise Act. Once the confessional statement was excluded, the remaining material, consisting only of the appellant's presence with the co-accused and the co-accused's statement, was insufficient to sustain the conviction. The conviction and sentence were set aside and the appellant was acquitted. Case-Laws Central Excise Thu, 11 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279554