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2014 (5) TMI 25 - HC - Central ExciseAcquittal of the respondents for the charge under Sections 9(1)(b), 9(1)(bb), 1(1)(c) and 9AA punishable under Section 9(1)(i) of the Central Excise Act - Non payment of excise duty - Held that:- In the absence of proof of contents of Ex. P14, the mere fact that the order of fine was confirmed by this Court, will not be a good ground for conviction of the respondents for the aforesaid charges. Viewed from any angle, the judgment and order of acquittal cannot be interfered with - The trial Court has not drawn adverse inference for producing the Xerox copies. On this aspect of the matter, the counsel has placed reliance on the decision reported in [1990 (10) TMI 362 - SUPREME COURT] in the case of Bhoolchand And Another v. Kay Pee Cee Investments and Another. The principle aforesaid relies to non-production of the document and not in respect of the photocopy of the document. Therefore, the principle is not applicable - This is an appeal against the judgment and order of acquittal. The Appellate Court will be slow in interfering with such orders. Even if a second view is possible, the one accepted by the trial Court cannot be disturbed. Perusal of the material placed on record in the context of the principle referred to supra, I am of the opinion that the appellant has not made out any grounds to warrant interference in the acquittal order passed by the trial Court - Decided against Revenue.
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