C.D. GEORGE vs ASSISTANT COMMISSIONER OF CENTRAL EXCISE, TRICHUR

The Supreme Court set aside the conviction of the appellant under Section 27(7)(b) of the Gold (Control) Act, 1968, for allegedly conducting business in unlicensed premises. The Court held that the entire building had a single municipal number, and there was no evidence to prove that the third floor was not part of the licensed premises. The Court emphasized that the Appellate Court should not disturb the trial court's acquittal if the latter's findings were reasonable and two views of the evidence were possible, following the precedent in Bhagwati and Ors. v. State of Uttar Pradesh, [1976] 3 SCC 235.