Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2017 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 1180 - HC - Central ExciseSearch and seizure proceedings - Whether on the facts and in totality of the circumstances of the case and in law, the entire search & seizure proceeding was illegal and unauthorised for want of compliance of the mandatory provisions contained in section 82 of the Act of 1994? - Held that: - the decision in the case of Supreme Court in case of R.M. Malkani vs. State of Maharashtra [1972 (9) TMI 150 - SUPREME COURT OF INDIA] referred, where it was held that a document which was procured by improper or even by illegal means could not bar its admissibility provided its relevance and genuineness were proved. The matter is required to be remitted back to the first authority - appeal allowed by way of remand.
|