( 1 ) MOHD Riaz and Babu Lal have obtained these revisions against the order of III Additional Sessions Judge, Lucknow, maintaining their convictions under Sections 120b, 420 and 468 Penal Code. K, K. Srivastava, The Excise inspector, was however; acquitted by the learned Additional Sessions Judge. They had been tried along with Mohd. Iliyas. partner of firm M/s. Mahd. Iliyas and Brothers, who was also acquitted by the trial Court.

( 2 ) BRIEFLY stated the charge against them was that they entered into a conspiracy to cheat the Central Excise Department in the course of which they caused loss to the Department by evading the payment of Excise duty in a sum of Rupees 2,53,000. 00 and odd payable on non-duty paid tobacco. The Tobacco was shown to have been despatched in 13 consignments to M/s. Babu Lal of Kumher district Bharatpur (Rajasthan ). The consignor Mohd. Riaz had moved 13 applications for removal of Tobacco in form AR 3 in triplicate to K. K. Srivastava for issue of transport permission form T. P. 2 from his warehouse to that of Babu Lal in Kumher, The particulars of the AR 3 and T. P. 2 have been set out by the Magistrate to his judgment and I need not go