D.R. Deshmukh, J.
1. This Criminal Revision is directed against the judgment dated 16-02-2006 delivered by the learned Sessions Judge, Rajnandgaon in Criminal Appeal No. 04/2005, affirming the judgment dated 13-01-2005 delivered by the learned Judicial Magistrate First Class, Rajnandgaon in Criminal Case No. 1587/2004 whereby the Applicant herein was convicted under Section-34(1)(a) of Chhattisgarh Excise Act. 1915 (hereinafter referred to as the "Act") and was sentenced to undergo rigorous imprisonment for 1 year and fine of Rs. 25,000/-.