Calcutta HC: Upholds Vanaspati Exemption, Invoice Branding Not Enough

The Calcutta High Court in India recently upheld a Vanaspati exemption, ruling that mere invoice branding is insufficient to prove goods bore a brand name for the purpose of excise duty levy. The court's decision emphasized a fundamental principle of jurisprudence, stating that "suspicion, however strong, cannot take the place of proof." This ruling arose from a dispute concerning the levy of excise duty on Vanaspati, where the revenue authorities likely sought to deny an exemption by arguing that the goods were branded. The court found that while conduct prior to the levy might raise questions, it did not, by itself, discharge the burden of proof on the authorities to demonstrate that the goods removed after March 1, 2003, actually carried a brand name, thereby affirming the exemption.