https://www.taxtmi.com/caselaws?id=40884 Criminal liability for conspiracy, forgery and excise-duty evasion requires clear and reliable proof, not conjecture or inconclusive surrounding circumstances. The discussion notes that sale notes, price inferences, alterations and discrepancies in original and duplicate copies must be supported by dependable evidence showing a common design, fraudulent intent or deliberate duty evasion. Where the prosecution material does not establish concert between the accused, does not prove the alleged corrections or false entries, and remains insufficient on the surrounding circumstances, the charges cannot be sustained. The core principle is that an accused is entitled to acquittal when the evidence falls short of proof beyond reasonable doubt. en-us Tue, 23 Jan 1979 00:00:00 +0530 Mon, 04 Aug 2014 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40884 Criminal liability for conspiracy, forgery and excise-duty evasion requires clear and reliable proof, not conjecture or inconclusive surrounding circumstances. The discussion notes that sale notes, price inferences, alterations and discrepancies in original and duplicate copies must be supported by dependable evidence showing a common design, fraudulent intent or deliberate duty evasion. Where the prosecution material does not establish concert between the accused, does not prove the alleged corrections or false entries, and remains insufficient on the surrounding circumstances, the charges cannot be sustained. The core principle is that an accused is entitled to acquittal when the evidence falls short of proof beyond reasonable doubt. Case-Laws Central Excise Tue, 23 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40884