https://www.taxtmi.com/caselaws?id=310137 In a prosecution for possession of kerosene under the Kerala Kerosene Control Order, the prosecution had to prove that the seized liquid satisfied the statutory characteristics defining kerosene, including the prescribed smoke point or flame-height requirement. The chemical examiner's report identified the sample as kerosene oil, but it did not show that the required smoke test or flame-height test had been conducted. Because the statutory definition turned on that scientific characteristic, the evidentiary gap was fatal and the conviction could not stand on conjecture or implied presumption. The accused was entitled to the benefit of doubt, and the conviction and sentence were unsustainable. en-us Thu, 28 May 2015 00:00:00 +0530 Sun, 08 Oct 2023 11:06:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310137 In a prosecution for possession of kerosene under the Kerala Kerosene Control Order, the prosecution had to prove that the seized liquid satisfied the statutory characteristics defining kerosene, including the prescribed smoke point or flame-height requirement. The chemical examiner's report identified the sample as kerosene oil, but it did not show that the required smoke test or flame-height test had been conducted. Because the statutory definition turned on that scientific characteristic, the evidentiary gap was fatal and the conviction could not stand on conjecture or implied presumption. The accused was entitled to the benefit of doubt, and the conviction and sentence were unsustainable. Case-Laws Central Excise Thu, 28 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310137