https://www.taxtmi.com/caselaws?id=45588 Evasion of duty on warehoused excisable goods arises upon surreptitious removal without payment; a defective or excessive subsequent demand notice does not negate liability under Section 9(b) of the Central Excises and Salt Act, 1944. However, conviction requires reliable proof of unaccounted removal or substitution of goods. Procedural irregularities in seizure, custody and preparation of records undermined proof regarding tobacco allegedly removed or substituted from one warehouse. Uncertainty over the fire's origin, the quantity destroyed and any prior removal similarly left the allegation concerning the other warehouse unproved. Suspicion could not replace proof, so the acquittal was upheld. en-us Wed, 11 Mar 1970 00:00:00 +0530 Mon, 12 Jul 2010 16:30:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45588 Evasion of duty on warehoused excisable goods arises upon surreptitious removal without payment; a defective or excessive subsequent demand notice does not negate liability under Section 9(b) of the Central Excises and Salt Act, 1944. However, conviction requires reliable proof of unaccounted removal or substitution of goods. Procedural irregularities in seizure, custody and preparation of records undermined proof regarding tobacco allegedly removed or substituted from one warehouse. Uncertainty over the fire's origin, the quantity destroyed and any prior removal similarly left the allegation concerning the other warehouse unproved. Suspicion could not replace proof, so the acquittal was upheld. Case-Laws Central Excise Wed, 11 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45588