341. Final report to the Collector after disposal of a case under the Excise Act.
- Final report should be drawn up in the prescribed form as completely as possible so as to give a full history of the case.The part taken by each person entitled to reward must be clearly shown. It must be definitely noted in the final report whether the accused person has not been previously convicted.Copies will be sent through the Superintendent of Excise/Deputy Superintendent of Excise (in case of sub-division) to the Excise Commissioner.The Superintendent of Excise is responsible for making arrangements to ensure that these reports shall reach him promptly. When he considers that a sentence has been grossly inadequate or that an acquittal has involved a failure of justice he should, if he thinks that an appeal would be likely to succeed, take action as per law.Prosecution and Fines
