https://www.taxtmi.com/caselaws?id=41785 A conviction for forgery and use of forged documents cannot stand where it rests mainly on unsafe handwriting expert opinion and unreliable supporting evidence. The court found that the expert compared only similarities without properly addressing dissimilarities, while the official witnesses were contradicted by record gaps, weak verification, and the passage of time. Those circumstances created suspicion only, and suspicion cannot replace proof beyond reasonable doubt. The convictions were set aside, the revision petitions succeeded, and the petitioner was held entitled to refund of any fine deposited. en-us Wed, 01 Jan 1986 00:00:00 +0530 Mon, 07 Jun 2010 10:47:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41785 A conviction for forgery and use of forged documents cannot stand where it rests mainly on unsafe handwriting expert opinion and unreliable supporting evidence. The court found that the expert compared only similarities without properly addressing dissimilarities, while the official witnesses were contradicted by record gaps, weak verification, and the passage of time. Those circumstances created suspicion only, and suspicion cannot replace proof beyond reasonable doubt. The convictions were set aside, the revision petitions succeeded, and the petitioner was held entitled to refund of any fine deposited. Case-Laws Central Excise Wed, 01 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41785