(A) Criminal P.C. (2 of 1974) , S.300— Issue estoppel - Is fact of doctrine of autrefois acquit. (Para 14) (B) Criminal P.C. (2 of 1974) , S.300— Constitution of India , Art.20(2)— Issue estoppel and double jeopardy - Distinction - Issue estoppel only prevents acceptance of evidence to disturb finding already recorded - It does not like principle of double jeopardy prevents trial of any offence. Where an issue of fact has been tried by a competent Court on an earlier occasion and a finding has been recorded in favour of the accused, such a finding would constitute an estoppel or res judicata against the prosecution, not as a bar to the trial and conviction of the accused for a different or distinct offence, but as precluding the acceptance/reception of evidence to disturb the finding of fact when the accused is tried subsequently for a different offence. This rule is distinct from the doctrine of double @page-SC2845 jeopardy as it does not prevent the trial of any offence but only precludes the evidence being led to prove a fact in issue as regards which evidence has already been led and a specific finding has been recorded at an earlier criminal trial. Thus, the rule relates only to the admissibility of evidence which ....