https://www.taxtmi.com/caselaws?id=41390 Irregularity in a search, including failure to record reasons or obtain a warrant under the Code of Criminal Procedure, does not by itself invalidate seizure, further investigation, or prosecution where independent substantive evidence establishes excise offences. Oral evidence from excise officials and joint and individual confessional statements supported findings that excisable goods were manufactured and removed without duty payment or the required gate pass. The accused were convicted for the proved excise offences; imprisonment was replaced with fines after considering statutory limits, first-offender status, and prolonged prosecution. en-us Wed, 23 Mar 1983 00:00:00 +0530 Wed, 02 Jun 2010 16:39:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41390 Irregularity in a search, including failure to record reasons or obtain a warrant under the Code of Criminal Procedure, does not by itself invalidate seizure, further investigation, or prosecution where independent substantive evidence establishes excise offences. Oral evidence from excise officials and joint and individual confessional statements supported findings that excisable goods were manufactured and removed without duty payment or the required gate pass. The accused were convicted for the proved excise offences; imprisonment was replaced with fines after considering statutory limits, first-offender status, and prolonged prosecution. Case-Laws Central Excise Wed, 23 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41390