https://www.taxtmi.com/caselaws?id=45804 An excise officer vested with statutory powers of investigation and arrest under the Central Excise scheme was treated as a police officer for Section 25 of the Evidence Act, so a confession made to him was inadmissible. On the remaining evidence, the recovery and surrounding circumstances were found reliable, and the conviction under the excise law and connected IPC offences was sustained. The sentence for the IPC counts was, however, reduced in view of the appellant's age and absence of prior offending, while the excise conviction was maintained. en-us Fri, 27 Nov 1964 00:00:00 +0530 Wed, 14 Jul 2010 09:43:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45804 An excise officer vested with statutory powers of investigation and arrest under the Central Excise scheme was treated as a police officer for Section 25 of the Evidence Act, so a confession made to him was inadmissible. On the remaining evidence, the recovery and surrounding circumstances were found reliable, and the conviction under the excise law and connected IPC offences was sustained. The sentence for the IPC counts was, however, reduced in view of the appellant's age and absence of prior offending, while the excise conviction was maintained. Case-Laws Central Excise Fri, 27 Nov 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45804