Section 320(1) in Rules under the United Provinces Excise Act, 1910
(1)When the District Magistrate considers-(a)that an appeal should be preferred by the Government under Section 417 of the Code of Criminal Procedure, 1898, against an original or Appellate judgment of acquittal passed by a Sessions Judge or a Magistrate, or(b)that an application should be preferred for the revision of a judgment or order passed by Session Judge or a Magistrate, he shall submit to the Excise Commissioner a brief narrative of the facts of the case with his reasons for considering the desirability of filing appeal or revision along with all the original records.