(1.) The appellant has preferred this appeal aggrieved by the impugned judgment of conviction and order of sentence dated 17.02.2012 in S.C.No.27/2011 on the file of the leaned District and Sessions Judge, Uttara Kannada, Karwar (for short referred to as 'the trial Court') convicting the accused for the offences punishable under Sections 32, 34 and 38-A of the Karnataka Excise Act, 1965 (for short referred to as 'the Act').
(2.) Heard the learned advocate Sri.M.V.Vanti for Sri.Vinay S.Koujalagi for the appellant and learned AGA Sri.Vinayak Kulkarni for respondent-State.
(3.) It is the contention of the prosecution before the trial Court that the accused was found transporting 35 liters of Nitric Spirit worth Rs.1,05,000/- in 10 plastic cans, in a Maruti Alto Car bearing registration No.KA-35/M-5771 on NH-17 near Mudaga Colony cross on 05.04.2010 at 4.00 am. On receiving credible information regarding transportation of spirit, PW3 secured the presence of panchas and proceeded to the spot. When the car was intercepted and the search was held, 10 cans containing 35 liters of spirit were found, which was seized under Ex.P1- the panchanama. PW3 filed the report as per Ex.P2 against the accused. PW5 the investigating officer after investigation filed charge sheet against the accused for the above said offences.