1974 (9) TMI 107 - HC - Central Excise

Summary

The Assistant Collector of Central Excise appealed against the respondent's acquittal by the sub-Magistrate, Attur, for failure to prove tobacco removal. Discrepancy in tobacco stock found at respondent's warehouse. Respondent claimed shortage due to storage driage. Prosecution acknowledged driage could reach 42%. Shortage of 35% not solely indicative of clandestine removal. Appeal dismissed, benefit of doubt given to respondent.