Sandeep Sharma, J.

1. Instant criminal appeal filed under Section 378 of the Cr.PC, is directed against the judgment of acquittal dated 10.7.2008, passed by the learned Additional Chief Judicial Magistrate, Sarkaghat, District Mandi, H.P., in case No. 6/III/2005, whereby the respondent-accused has been acquitted of the charge framed against him under Section 61(1) (a) of the Punjab Excise Act, as applicable to the State of Himachal Pradesh (in short “the Act”).

2. Briefly stated facts as emerge from the record are that on 3.8.2004, at around 10:00 pm, ASI Manohar Lal along with HC Kashmir Singh, C. Vinod Kumar and C. Hoshiyar Singh intercepted Mahindra Jeep bearing No. PB-08-AD-9983 at a place called Brarta. The aforesaid Jeep was searched by the police and eight boxes of country liquor Patiala and seven boxes of country liquor Una No.1, were taken into possession. As per the story of prosecution, each box was containing twelve bottles of liquor and in total 180 bottles were recovered from the jeep. After effecting aforesaid recovery, one bottle out of eight boxes of country liquor Patiala and one bottle out of seven boxes of country liquor Una No.1 were taken as sample fo