JUDGMENT

1. Since the legality, propriety and correctness of the judgment and order dtd. 26/4/2016 passed by the learned Additional Sessions Judge, Greater Mumbai, in Criminal Appeal No.138 of 2013, is assailed in both the Revision Applications, they are taken up for determination by this common order.

2. Mr. Sohrab Abdul Khalique Shaikh deals in the business of purchasing of reclain oil and other oils under the name and style of M/s. Azad Lubrico (hereinafter referred to as 'the Applicant'). The Applicant claims to have possessed requisite and valid license for the said business. On 27/1/2011, the Assistant Commissioner of Police, Crime Branch, CID (Sales Tax Division) conducted a raid at the premises of the Applicant situated at Kalina, Santacruz (E), Mumbai and seized the goods, including 52000 liters of black oil and 8000 kg. grease. The Applicant came to be arraigned in C.R.No.37 of 2011 registered with Vakola Police Station for the offences punishable under Ss. 3, 7(2) and 8(2) of the Essential Commodities Act, 1955 read with Lubricating Oil and Greases (Processing, Supply and Distribution Regulation) Order, 1987, Ss. 3 and 4 of the Maharashtra Solvent Raffinate and Slop (Acqu