The code makes no distinction between an appeal from an acquittal and an appeal from a conviction - Durgacharan AIR 1966 SC 1775. There are certain rules of adjudication and conduct that judges invariably follow. The cumulative effect of these creates a considerable difference between an appeal from a conviction and one from an acquittal as regards the decision or their subject matter, though both appeals are placed on the same footing in the statute law of procedure. 

According to a large volume of cases:

Law on the subject, appeals against acquittal are to be judged by a standard different from that applicable to those against conviction.

Ramji AIR 1983 SC 810. The initial presumption of innocence is strengthened by acquittal from the trial court, and the court of appeals will interfere only it is proved, without any doubt, that the accused person is guilty but that he has been acquitted on unreasonable grounds. Dharam Das AIR 1973 SC 2195. Under sound principle of criminal jurisprudence.

The indication of error in the judgment of acquittal ought to be clearer and more palpable and the evidence should be more cogent and convicting in order to justify its being set aside than would be necessary in the case of a judgment of conviction Satbir Singh AIR 1977 SC 1294.