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Issues: Whether an acquittal on a prior charge barred the prosecution from leading evidence in a later trial to prove a fact already decided, and whether the rule of issue estoppel applies in criminal proceedings notwithstanding the statutory bar against a second trial for the same offence.
Analysis: The earlier acquittal had conclusively determined that the respondent was not present at the scene of the occurrence at the relevant time. The later prosecution was for distinct offences, so it did not fall within the strict bar of autrefois acquit or Section 403 of the Code of Criminal Procedure, 1898. Even so, the Court held that where a competent court has finally decided a specific issue of fact in favour of the accused, that finding cannot be contradicted by fresh evidence in a subsequent criminal proceeding between the same parties. The rule is one of issue estoppel, distinct from the bar against prosecution for the same offence, and it is not excluded by the Criminal Procedure Code.
Conclusion: The prior finding on the respondent's absence was binding, the contrary evidence was inadmissible, and the respondent was entitled to succeed.
Final Conclusion: The appeal failed and the acquittal of the respondent was sustained on the ground that a previously decided issue of fact could not be reopened in the later criminal trial.
Ratio Decidendi: A final finding of fact by a competent criminal court, if essential to the earlier acquittal, operates as issue estoppel in a subsequent criminal prosecution between the same parties and prevents the prosecution from leading evidence inconsistent with that finding.