https://www.taxtmi.com/caselaws?id=45907 Admissions in criminal proceedings must be voluntary, clear and read as a whole; isolated answers cannot be treated as conclusive confessions. On the facts, the statements relied on by the prosecution were explanatory in nature, were retracted, and were not supported by seized documents or other corroborative material, while the inspecting officer was not examined. In the absence of reliable supporting evidence, there was no safe basis to interfere with the acquittal, which was therefore sustained. en-us Wed, 16 Aug 2000 00:00:00 +0530 Wed, 14 Jul 2010 14:40:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45907 Admissions in criminal proceedings must be voluntary, clear and read as a whole; isolated answers cannot be treated as conclusive confessions. On the facts, the statements relied on by the prosecution were explanatory in nature, were retracted, and were not supported by seized documents or other corroborative material, while the inspecting officer was not examined. In the absence of reliable supporting evidence, there was no safe basis to interfere with the acquittal, which was therefore sustained. Case-Laws Central Excise Wed, 16 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45907