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12. The statement of the accused was recorded under section 313 Cr.P.C. in which he has denied his complicity in the offence.

13. It has been submitted by Mr. Jyoti Prasad Sinha, the learned counsel for the appellant that no offence is made out under section 26 of the Arms Act as the appellant was not trying to conceal the arms as no such allegation exists. The sanction order has been exhibited after recording the statement of the appellant under section 313 Cr.P.C. It has been submitted that the sanction order is a public document which has to be proved by the competent witness and it cannot come within the provision of section 294 Cr.P.C. Mr. Sinha has submitted that the appellant was in custody during trial from 12.03.2010 to 20.06.2013 and from 23.03.2007 till date and though the appellant has completed more than 10 years in custody he has not been released as the learned trial Court has not mentioned that the sentences are to run concurrently. It has been submitted that though ammonium nitrate was notified as a Special Category Explosive Substance on 10.12.2008 vide Gazette Notification No. SO2899 (E) but a further clarification was issued that no licence was necessary for manufacturing, storage, possession and sale of ammonium nitrate. The Ammonium Nitrate Rules, 2012 came into existence on 11.07.2012 and prior to the same ammonium nitrate was not an explosive substance and therefore, the learned trial Court committed an error of law in convicting the appellant for the offences under sections 3/ 4 of the Explosive Substances Act.