Page 136 - ELT_15th May 2020_VOL 372_Part 4th

526 EXCISE LAW TIMES [ Vol. 372

export obligations have been fulfilled within the extended period. Therefore, the
conclusions of the Trial Court are in terms with the weight of evidence.
7. The Apex Court in Chandrappa & Ors. v. State of Karnataka [(2007) 4
SCC 415] in paragraph 42 has laid down the general principles regarding powers
of the Appellate Court while dealing with an appeal against an order of acquittal.
Paragraph 42 reads as under :
“42. From the above decisions, in our considered view, the following gen-
eral principles regarding powers of appellate Court while dealing with an
appeal against an order of acquittal emerge;
(1) An appellate Court has full power to review, reappreciate and
reconsider the evidence upon which the order of acquittal is
founded;
(2) The Code of Criminal Procedure, 1973 puts no limitation, re-
striction or condition on exercise of such power and an appel-
late Court on the evidence before it may reach its own conclu-
sion, both on questions of fact and of law;
(3) Various expressions, such as, ‘substantial and compelling rea-
sons’, ‘good and sufficient grounds’, ‘very strong circumstanc-
es’, ’distorted conclusions’, ‘glaring mistakes’, etc. are not in-
tended to curtail extensive powers of an appellate Court in an
appeal against acquittal. Such phraseologies are more in the
nature of ‘flourishes of language’ to emphasize the reluctance
of an appellate Court to interfere with acquittal than to curtail
the power of the Court to review the evidence and to come to
its own conclusion.
(4) An appellate Court, however, must bear in mind that in case
of acquittal, there is double presumption in favour of the
accused. Firstly, the presumption of innocence available to
him under the fundamental principle of criminal jurispru-
dence that every person shall be presumed to be innocent un-
less he is proved guilty by a competent court of law. Secondly,
the accused having secured his acquittal, the presumption of
his innocence is further reinforced, reaffirmed and strength-
ened by the trial court.
(5) If two reasonable conclusions are possible on the basis of the
evidence on record, the appellate court should not disturb the
finding of acquittal recorded by the trial court.”
8. There is an acquittal and therefore, there is double presumption in
favour of accused. Firstly, the presumption of innocence available to the accused
under the fundamental principle of criminal jurisprudence that every person
shall be presumed to be innocent unless they are proved guilty by a Competent
Court of law. Secondly, accused having secured their acquittal, the presumption
of their innocence is further reinforced, reaffirmed and strengthened by the Trial
Court. For acquitting accused, the Trial Court rightly observed that the prosecu-
tion had failed to prove its case.
9. In the circumstances, in my view, the opinion of the Trial Court can-
not be held to be illegal or improper or contrary to law. The order of acquittal, in
my view, need not be interfered with.
10. Appeal dismissed.
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