(1.) THIS is an appeal by the State Government under Section 373 of the Code of Criminal Procedure against the judgment of acquittal dated 31. 8, 1981 passed by the learned Judicial Magistrate, First Class, Puri, in Case No. 2(a) C C. 171 of 1979 acquiting the two respondents from charges under Section 47 read with Section 55 of the Bihar and Orissa Excise Act, 1915 (hereinafter referred to as the Act.).
(2.) THE prosecution case may be briefly stated :
(3.) THE defence plea is one of denial. In their statements recorded under Section 313, Cr. P. C, the two respondents have denied all the allegations levelled against them by the prosecution.