https://www.taxtmi.com/caselaws?id=47047 A complaint under the excise law was treated as valid when filed by an Assistant Collector, because the special rule only required that it not be lodged by an officer below Inspector rank and no separate authorisation was necessary. The prosecution also failed to prove duty evasion and the alleged offences beyond reasonable doubt, as the original invoices, gate passes and other primary records were not produced and the evidentiary basis remained incomplete. The article further notes that interference with an acquittal is limited to cases of perversity, which was not shown here, so the acquittal was upheld. en-us Thu, 17 Jun 2004 00:00:00 +0530 Mon, 26 Jul 2010 16:22:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47047 A complaint under the excise law was treated as valid when filed by an Assistant Collector, because the special rule only required that it not be lodged by an officer below Inspector rank and no separate authorisation was necessary. The prosecution also failed to prove duty evasion and the alleged offences beyond reasonable doubt, as the original invoices, gate passes and other primary records were not produced and the evidentiary basis remained incomplete. The article further notes that interference with an acquittal is limited to cases of perversity, which was not shown here, so the acquittal was upheld. Case-Laws Central Excise Thu, 17 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47047