heard by an appellate court, being thefinal courtof fact, is fully competent to re-appreciate,reconsider and review the evidence andtake itsown decision. In other words, law does not prescribe any limitation,restriction or condition on exercise of suchpower and the appellate court is free to arrive at its ownconclusion keeping in mind that acquittalprovides for presumption in favour of the accused. Thepresumptionof innocence is available to theperson and in criminaljurisprudence every person is presumed to be innocent unlesshe is proved guilty by the competent court. If tworeasonable views are possible on the basis of theevidenceon record, the appellate court should not disturbthe hndings of acquittal. There is no limitation on thepart ofthe appellate court to review theevidence upon which the order of acquittal is found and tocome to itsown conclusion. The appellate court can alsoreview the conclusion arrived at by the trial Court withrespectto both facts ald law. While dealingwith the appeal against acquittal preferred by the State, itis the dutyof the appellate court to marshal the entireevidenceon record and only by giving cogent and adequatereasons set aside the judgment of acquittal. An order of acquittal is to be interfered with only r.t,hen there are "compelling and substantial reasons" for doing so. lf the order is "clearly unreasonable", it is a compelling reason for interference. When the trial' Court has ignored the evidence -er.- misread the material evidence or has ignored material documents likc dying