Suspicion has no role to play in such a matter.
The ruling was handed down by a division bench comprising Justice S Saghir Ahmad and Justice D P Wadhwa while quashing a charge-sheet against a very senior officer of the Central Excise Department and thereby allowing his appeal with costs against a judgment of the Bombay High Court. The appellant, Zunjarrao Bhikaji Nagarkar, was posted as Collector of Central Excise, Nagpur in 1995. The Collector is now called Commissioner after an amendment of the Central Excise Act, 1944. At present, the appellant is posted as director of the National Academy of Customs, Excise and Narcotics, Mumbai. Besides, he had also ordered confiscation of the goods.