https://www.taxtmi.com/caselaws?id=310131 Clause 2(f) of the Kerala Kerosene Control Order was treated as incorporating the statutory meaning of kerosene from item 7 of the First Schedule to the Central Excises and Salt Act, 1944, so later repeal of the source provision did not alter that definition. The Court declined to broaden the clear scientific standard by contextual or purposive interpretation and relied on stare decisis in affirming the earlier view in Kunhimoideenkutty. On that approach, prosecution had to prove that the seized liquid satisfied the prescribed flame or smoke test standard. As that proof was not established beyond reasonable doubt, the convictions could not stand and acquittal followed. en-us Thu, 10 Mar 2005 00:00:00 +0530 Sat, 07 Oct 2023 12:14:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310131 Clause 2(f) of the Kerala Kerosene Control Order was treated as incorporating the statutory meaning of kerosene from item 7 of the First Schedule to the Central Excises and Salt Act, 1944, so later repeal of the source provision did not alter that definition. The Court declined to broaden the clear scientific standard by contextual or purposive interpretation and relied on stare decisis in affirming the earlier view in Kunhimoideenkutty. On that approach, prosecution had to prove that the seized liquid satisfied the prescribed flame or smoke test standard. As that proof was not established beyond reasonable doubt, the convictions could not stand and acquittal followed. Case-Laws Central Excise Thu, 10 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310131