In light of the records, the court below's decision to reverse the first instance court's conviction and not guilty on the facts charged of this case based on its stated reasoning is acceptable.

In so doing, contrary to the allegations in the grounds of appeal, there were no errors by misapprehending the legal principles on public offering by violating logical and empirical rules.

Therefore, the appeal is dismissed. It is so decided as per Disposition by the assent of all participating Justices on the bench.