https://www.taxtmi.com/caselaws?id=41390 An irregular search for want of recorded reasons and a warrant does not by itself invalidate seizure, further investigation, or the prosecution where independent substantive evidence proves the excise offences. The article notes that oral evidence of excise officers and joint and individual confessional statements were treated as sufficient despite hostile witnesses, supporting findings that excisable goods were manufactured and removed without duty and without the required gate pass. On sentence, the discussion records that the court considered the statutory limits, first-offender status, and long pendency, and imposed fine in place of imprisonment. 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 An irregular search for want of recorded reasons and a warrant does not by itself invalidate seizure, further investigation, or the prosecution where independent substantive evidence proves the excise offences. The article notes that oral evidence of excise officers and joint and individual confessional statements were treated as sufficient despite hostile witnesses, supporting findings that excisable goods were manufactured and removed without duty and without the required gate pass. On sentence, the discussion records that the court considered the statutory limits, first-offender status, and long pendency, and imposed fine in place of imprisonment. Case-Laws Central Excise Wed, 23 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41390