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TMI Blog2010 (10) TMI 300X X X X Extracts X X X X X X X X Extracts X X X X ..... and Salt Act read with Rules 9, 226, 53 and 173(g)(ii) and 52(a) of the Central Excises and Salt Act, leveled against them. 2. The brief facts of the prosecution case are as under : 2.1 It is the case of the prosecution that in Surat, there is one partnership firm, run in the name and style of M/s. NP Silk Mills (Accused No. 1) and the partners of said firm are accused Nos. 2 to 6, whereas, accused No. 7 is the Manager of the said firm. The said factory is situated in Pandesara, GIDC, Plot No. 498, Tal. Choryasi, Dist. Surat. The main business of the firm is to process gray synthetic cloth. The said processed synthetic cloth is dutiable under Central Excise & Salt Act, 1944. On surprise visit of this firm by the officers of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on which the duty was not paid and evaded tax by illegal means and, therefore, the respondents have committed the offences as stated above. 2.2 Therefore, a complaint with respect to the aforesaid offence was filed against the respondents, which was numbered as Criminal Case No. 1617/1984. The trial was initiated against the respondents. 2.3 To prove the case against the present accused, the prosecution has examined witnesses and also produced documentary evidence. 2.4 At the end of trial, after recording the statement of the accused under Section 313 of Cr.P.C., and hearing arguments on behalf of prosecution and the defence, the learned trial Judge acquitted the respondents of all the charges leveled against him by judgm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the well-settled principles of law that where two view are possible, the appellate court should not interfere with the finding of acquittal recorded by the court below." 4.1 Further, in the case of Chandrappa v. State of Karnataka, reported in (2007) 4 SCC 415 the Apex Court laid down the following principles : "42 From the above decisions, in our considered view, the following general principles regarding powers of the appellate court while dealing with an appeal against an order of acquittal emerge : [1] An appellate court has full power to review, reappreciate and reconsider the evidence upon which the order of acquittal is founded. [2] The Code of Criminal Procedure, 1973 puts no limitation, restriction or condi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e possible on the basis of the evidence on record, the appellate court should not disturb the finding of acquittal recorded by the trial court. 4.3 Even in a recent decision of the Apex Court in the case of State of Goa v. Sanjay Thakran & Anr. Reported in (2007) 3 SCC 75, the Court has reiterated the powers of the High Court in such cases. In para 16 of the said decision the Court has observed as under : "16. From the aforesaid decisions, it is apparent that while exercising the powers in appeal against the order of acquittal the Court of appeal would not ordinarily interfere with the order of acquittal unless the approach of the lower Court is vitiated by some manifest illegality and the conclusion arrived at would not be arri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as observed in Girija Nandini Devi v. Bigendra Nandini Chaudhary (1967) 1 SCR 93: (AIR 1967 SC 1124) that it is not the duty of the appellate court when it agrees with the view of the trial court on the evidence to repeat the narration of the evidence or to reiterate the reasons given by the trial court expression of general agreement with the reasons given by the Court the decision of which is under appeal, will ordinarily suffice." 4.6 Thus, in case the appellate court agrees with the reasons and the opinion given by the lower court, then the discussion of evidence is not necessary. 5. I have gone through the judgment and order passed by the trial court. I have also perused the oral as well as documentary evidence led by the t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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