https://www.taxtmi.com/caselaws?id=43513 Where the prosecution's own evidence showed that the tariff entry alleged in the charge was inapplicable to the manufactured electric wiper motors, the foundation of the excise complaint failed. The court held that the proper classification pointed to a different entry, so the offence was not proved on the charge as framed. In those circumstances, the trial court's acquittal was justified and there was no basis to interfere with it in the connected matters. The appeals therefore failed and the respondents' acquittal remained undisturbed. en-us Mon, 10 Dec 1990 00:00:00 +0530 Fri, 18 Jun 2010 14:08:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43513 Where the prosecution's own evidence showed that the tariff entry alleged in the charge was inapplicable to the manufactured electric wiper motors, the foundation of the excise complaint failed. The court held that the proper classification pointed to a different entry, so the offence was not proved on the charge as framed. In those circumstances, the trial court's acquittal was justified and there was no basis to interfere with it in the connected matters. The appeals therefore failed and the respondents' acquittal remained undisturbed. Case-Laws Central Excise Mon, 10 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43513