JUDGMENT

Shivashankar Amarannavar, J. - This appeal has been filed challenging the judgment of conviction and order of sentence dated 29.09.2012 passed by the learned Presiding Officer, Fast Track Court, Jamakhandi, in S.C. No.35/2012 whereunder the appellant/accused has been convicted for the offences punishable under Sections 32 and 34 of the Karnataka Excise Act, 1965 (hereinafter referred to as the 'KE Act', for brevity) and sentenced to undergo rigorous imprisonment for a period of one year and to pay fine of Rs.10,000/-, in default of payment of fine, to undergo further rigorous imprisonment for a period for three months for the offence punishable under Section 32 of the KE Act. Further, the appellant accused has been sentenced to undergo imprisonment for a period of one year for the offence punishable under Section 34 of the KE Act and to pay fine of Rs.10,000/-, in default of payment of fine, to undergo further imprisonment for a period of three months. The appellant-accused has been acquitted of the offence punishable under Sections 273 and 328 of the Indian Penal Code (hereinafter referred to the 'IPC', for brevity).

2. The factual matrix of the case are that the PSI, Mudh