https://www.taxtmi.com/caselaws?id=45580 A routine inspection by a Central Excise Inspector was held within jurisdiction and not a search requiring compliance with special search provisions, so the acquittal based on alleged illegality of inspection was erroneous. The HC found the prosecution evidence credible, rejected the defence of false implication, and held that obstruction and assault on the Inspector were unjustified even apart from the inspection issue. It further upheld the conviction for theft of a fountain-pen under Section 379 IPC. The order of acquittal was set aside and the trial court's conviction restored. en-us Tue, 16 Apr 1963 00:00:00 +0530 Mon, 12 Jul 2010 15:59:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45580 A routine inspection by a Central Excise Inspector was held within jurisdiction and not a search requiring compliance with special search provisions, so the acquittal based on alleged illegality of inspection was erroneous. The HC found the prosecution evidence credible, rejected the defence of false implication, and held that obstruction and assault on the Inspector were unjustified even apart from the inspection issue. It further upheld the conviction for theft of a fountain-pen under Section 379 IPC. The order of acquittal was set aside and the trial court's conviction restored. Case-Laws Central Excise Tue, 16 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45580