Officials of the Department of Excise were made witnesses who are interested witnesses. Perusal of the statements of PW-3 Ami Lal, PW-5 Suresh Singh and PW-7 Surat Singh indicate that the alleged incident has taken place at village Doomra while as per the case of prosecution, the incident has occurred in the village of Keru, therefore, the prosecution itself is not clear that exactly where the incident has occurred. After appreciating all these facts and circumstances and evidence available on the record, benefit of doubt has been given to the petitioner by the learned Trial Judge vide judgment dated 25.10.2018. The learned Appellate Court without recording a cogent finding has reversed the judgment passed by the trial Court only on the reason that benefit of doubt cannot be given to the petitioner simply because the witnesses are interested and they belong to the Excise Department and no independent witness was examined by the prosecution. The Appellate Court might be right in the recording of such finding, but looking to the contradictory statements of the witnesses examined by the prosecution with regard to the exact place of occurrence, the finding recorded by the Appellate Court is not sustainable in the eye of law and the same is liable to be set aside.