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1. The petitioner in this case Tura Sardar has been convicted under Section 46, Excise Act, and sentenced to six months' rigorous imprisonment. He was also charged under Section 61, Excise Act read with Section 109, I.P.C., but no sentence was passed under that charge. This rule was granted on two grounds. The first is that any statement made by the co-accused Faizuddin, who was also convicted, to the Excise Inspector and Sub-Inspector is inadmissible under Section 25, Evidence Act. The second ground is that the District Magistrate has not in his judgment found all the facts necessary to sustain the conviction, With regard to the second ground, it may be dismissed in a few words. The learned District Magistrate in a careful judgment has dealt with all the points taken in the grounds of appeal before him. In discussing the points he has entered1 sufficient findings of his own with regard to the points that require to be proved in support of the conviction. He says that Faizuddin said that on the approach of the Excise Officer the accused ran away and he was caught shortly after in circumstances that showed that he had come hurriedly through mud. The learned Judge believed the witness Santosh and his evidence is enough to convict the accused of the offence charged.