JUDGMENT :

Sandeep Sharma, J.

1. Since both these criminal revision petitions have been filed against the common judgment, this Court has taken them together for final disposal with the consent of the learned counsel for the parties.

2. Present criminal revision petitions filed under Sections 397/401 of the Cr.PC read with Section 482 of the Cr.PC, are directed against the judgment of conviction and sentence dated 2.12.2006, passed by learned Sessions Judge, Kangra at Dharamshala, in Criminal Appeal No. 24-G/X-2006, affirming the judgment dated 31.5.2006, passed by the learned Judicial Magistrate, 1st Class, Court No. 2, Dehra, District Kangra-HP, in Criminal Case No. 44-III/2004, whereby the accused-petitioners (in both the petitions), have been sentenced to undergo rigorous imprisonment for a period of six months and to pay fine of Rs. 500/- each, and in case of default, to undergo simple imprisonment for a period of one month, for the commission of 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.

3. Briefly stated facts as emerged from the record are that on 27.5.2004, when ASI Geeta P