This appeal has been preferred by the State challenging the judgment and order dated 23.11.2006 passed by the Sessions Judge, Pithoragarh whereby the judgment and order of Special Judicial Magistrate, Pithoragarh dated 1.8.2006 was set aside. Vide the said judgment of the learned Magistrate, accused/respondent Ganesh Ram was found guilty for the offence of Section 60(1 )(a) of Excise Act and sentenced to undergo one year's R.I. nay Rs.5,000/- fine. In default of payment of fine, he was further directed to undergo six months' imprisonment. Accused/respondent Ganesh Ram, after the judgment of conviction recorded by the Magistrate against him, deposited a fine of Rs.5,000/- in the court on 8.8.2006 and preferred the appeal which was numbered and titled as Criminal Appeal No.9/2006, Ganesh Ram Vs. State. The learned Sessions Judge having gone through the evidence on record, passed the judgment of acquittal, whereagainst the State has filed this appeal.

2. The facts are that on 2.10.2005 at about 6 PM, Excise Inspector D.S. Rawat accompanied by his staff including Mohan Chand Kothari Head Excise Constable and Sri Lal Singh Rana, Sri Anand Snigh Dosad both excise constables wer