JUDGMENT

CHINNAPPA REDDY, J.:—To appreciate the question posed in the present appeal, it is necessary to set out in full the two charges framed against the two appellants. They were as follows :-

"I Chandrakant T. Mashla, Judical Magistrate 2nd Court, Baroda hereby charge you

(1) Amritial Ratilal Mehta

(2) Gajanan Bhikhabhai Gandhi both of Baroda as follows :-

That both of you Amritlal Ratilal Mehta and Gajanan Bhikhabhai Gandhi on or about 21-12-65, at Baroda cheated the Central Excise Department, Baroda in furtherance of common intention to cheat the Government of excise duty of Rs. 11,450 (Eleven thousand four hundred and fifty) by dishonestly making false declaration in gate passes numbers 105, 104, 103, all D/- 21-12-65 which were prepared and written by accused No. 1 and signed by accused No. 2 stating therein:

"Repaired Motor with our replacing statore or Rotor" and thereby dishonestly induced the Central Excise Inspector to allow the clearance of Electric Motor Nos. 614193, 614194, 614196 respectively without payment of Central Excise duty on the dutiable parts namely Rotors Nos. 41-40-42 which were manufactured by M/s. Jyoti Ltd. Company, Baroda and were replaced by the said co