Sandeep Sharma, J.

The present criminal revision petition filed under Section 397 Cr.PC read with Sections 401 & 482 Cr.PC, is directed against the order dated 31.12.2008, passed by the learned Additional Sessions Judge, Shimla, HP, in case No. 40-S/10 of 2007, titled “State of Himachal Pradesh v. Naresh Kumar”, affirming the judgment of acquittal dated 21.7.2007, passed by the learned Judicial Magistrate, Ist Class, Theog, District, Shimla, HP, in case No. 107-3 of 2006 titled “State of Himachal Pradesh v. Naresh Kumar,” whereby accused-respondent herein, has been acquitted of the charges for the offence punishable under Section 61 (1) (a) of the Punjab Excise Act, 1914, (In short “the Act”), as applicable to the State of Himachal Pradesh.

2. In nutshell, case of the prosecution is that on 4.3.2006, HC Balbir Singh, PW-7, Constable Mahinder Singh PW-1, and other police officials, had laid Naka at Gumma-Baghi bifurcation road and at around 12:45am (midnight), Maruti Car bearing No. HP- 09A-1283 came from Chhaila to Kotkhai side. On checking of the aforesaid car, four boxes of English liquor mark ‘Bagpiper’ containing twelve bottles in each box were recovered. As per prosecu