https://www.taxtmi.com/caselaws?id=41698 Conviction under the Central Excises and Salt Act, 1944 could not stand where the alleged storage and removal of manufactured goods were not proved by evidence. Goods found inside the factory premises did not satisfy the ingredient of removal, because the statutory concept of factory includes its precincts. In the absence of material sufficient to frame a sustainable charge, the accused's plea of guilty could not cure the defect since no offence was established. The conviction and sentence were therefore set aside, and the revision succeeded for the accused. en-us Fri, 07 Mar 1986 00:00:00 +0530 Sat, 05 Jun 2010 13:48:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41698 Conviction under the Central Excises and Salt Act, 1944 could not stand where the alleged storage and removal of manufactured goods were not proved by evidence. Goods found inside the factory premises did not satisfy the ingredient of removal, because the statutory concept of factory includes its precincts. In the absence of material sufficient to frame a sustainable charge, the accused's plea of guilty could not cure the defect since no offence was established. The conviction and sentence were therefore set aside, and the revision succeeded for the accused. Case-Laws Central Excise Fri, 07 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41698