Judgment

KAILASAM, J.:- These two appeals are by special leave by the first and the second accused respectively before the Judicial Magistrate First Class, Gurgaon in Case No. 84/2, against the judgment of the High Court setting aside the order of acquittal and convicting them for offences under Sections 465, 471 and 120-B, Indian Penal Code, and Section 9-A of the Central Excises and Salt Act, 1944 and sentencing them to varying terms of imprisonment. The first accused was also sentenced to four months R. I. and a fine of Rs. 2,000 or in default one months R. I. under Section 9-B of the Central Excises and Salt Act. The second accused was also sentenced to four months rigorous imprisonment and a fine of Rs. 2,000 or in default one months rigorous imprisonment under Section 9-B of the Central Excises and Salt Act. The first appellant died pending appeal and as he was sentenced to a fine aggregating to Rs. 4,000 his legal representatives were brought on record and the appeal was heard on his behalf. Section 394 of the Code of Criminal Procedure, 1973 provides that an appeal from a sentence of fine does not abate on the death of the appellant and further the proviso to that section en