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2017 (2) TMI 93 - HC - Central ExciseEnd use verification - respondent had used H-100 EY Grade granules in the production of plastic woven sacks. Whether the company had used such material in their production or not was the main question - Held that: - the court has observed that there was total disconnect as regards the material that could be seized and the investigation that could have been made in respect of an event which had occurred much earlier. Hence, the date on which the investigation was said to have been commenced itself being inconsistent and not reconcilable, the court below on a detailed discussion of the evidence which has again not supported the case of the prosecution having acquitted the accused, cannot be faulted. Appeal rejected.
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