Penal Code, 1860: ss. 302/34, 120B – Explosive Substances Act, 1908 – ss. 3, 4 – In the instant case, the accused-respondent committed offence u/s 302 r/w 34 and 120B IPC by causing death of father of appellant-informant, and other deceased victim by use of explosive substance (bomb) and thereby was also charged u/s 3/ 4 of the Explosive Substances Act, 1908 – On trial, the accused was convicted and along with the term of imprisonment was also awarded death sentence – High Court acquitted him of all charges on the ground that there were flaws in the investigation and also in the evidence of the prosecution witnesses – While acquitting the accused, the High Court directed the appellant to be tried for the offence of perjury – Hence the instant appeal against setting aside the conviction of the respondent and also against the initiation of the proceeding for perjury – Held: Trial Court failed to appreciate the evidence of PWs-1, 3, 4 and 7 in proper perspective and further failed to recognize the fact that PW-7 (the appellant) did not at all support the case of the prosecution although he was the informant and hence, erroneously convicted the accused – However, having regard to the facts and circumstances of these cases, and bearing in mind that there were two deaths in the incident which was not proved beyond reasonable doubt, only the direction to trial court to initiate proceedings of perjury against the appellant is set aside – Rest of the impugned judgment of acquittal is affirmed. Code of Criminal Procedure, 1973 – s. 378 – Power and Scope – Appellate court has full powers to review and to reverse the acquittal – For the High Court to take a different view on the evidence there must also be substantial and compelling reasons for holding that the trial court was wrong – The High Court in dealing with an appeal against the acquittal ought to be cautious because the presumption of the innocence in the favour of the accused is not weakened by the fact that he has been acquitted at his trial but if the court holds otherwise then it should assign reasons for differing with the decision of the acquittal. Appeal – Criminal Appellate Jurisdiction of Supreme Court – Extent and scope in cases of appeal against acquittal – The exercise of such power is rare in cases the order of the acquittal has been confirmed by the High Court – Such power can be exercised only when the High Court’s conclusion is absolutely wrong, legally erroneous and perverse keeping in mind the facts of the case.