JUDGMENT

B. D. Gupta, J. - The respondent Daya Shanker along with, his father Jwaia Prasad was tried by a First Class Magistrate of Fatehgarh in respect of a complaint filed by an Assistant Collector of Central Excise that they had committed offences under Section 9 of the Central Excises and Salt Act, 1944, here-matter referred to as the Act. The learned Magistrate found that they had Doth committed offences under clauses (a) and (b) of Section 9 of the aforesaid Act, and accordingly sentenced them to pay a fine of Rs. 2000/- each. Both appealed against the aforesaid order. The learned Sessions Judge, whilst maintaining the conviction of Jwala Prasad, and the sentence awarded to him set aside the conviction and sentence of the respondent Daya Shanker and acquitted him of the offence for which he had been tried. Jwala Prasad the father, appears to have submitted to the judgment of the learned Sessions Judge, but the State Government has filed this appeal against the acquittal of the respondent Daya Shanker.

2. The facts of the case may now be briefly summarised. Firm Devi Prasad Jwala Prasad carried on business at Kannauj. The proprietor of the firm was Jwala Prasad and it was a lic