https://www.taxtmi.com/caselaws?id=47047 Complaints under excise law may be instituted by a competent officer without separate specific authorisation where the applicable rule requires only that the complainant be no lower than the rank of Inspector; a complaint filed by an Assistant Collector therefore satisfies that requirement. Allegations of duty evasion based on suppression, misdescription, understatement and misdeclaration require reliable primary records to prove the quantity, processing and alleged profit element beyond reasonable doubt. Where original invoices, gate passes and related records are not produced without satisfactory explanation, the evidentiary foundation fails. An acquittal should not be reversed unless the evidence assessment is palpably wrong or perverse; the acquittal was affirmed. 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 Complaints under excise law may be instituted by a competent officer without separate specific authorisation where the applicable rule requires only that the complainant be no lower than the rank of Inspector; a complaint filed by an Assistant Collector therefore satisfies that requirement. Allegations of duty evasion based on suppression, misdescription, understatement and misdeclaration require reliable primary records to prove the quantity, processing and alleged profit element beyond reasonable doubt. Where original invoices, gate passes and related records are not produced without satisfactory explanation, the evidentiary foundation fails. An acquittal should not be reversed unless the evidence assessment is palpably wrong or perverse; the acquittal was affirmed. Case-Laws Central Excise Thu, 17 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47047