it case. Court was urge to convict the Defendants as charge. The Defendant upon receipt of the Prosecution final written address. Filed a reply on point of law. Where learned counsel submit that counsel final written address cannot take the place of evidence in law. Therefore court was urge to discountenance with same and discharge and acquit the Defendants. On the part of court, after a careful consideration of the processes filed, oral and documentary evidence cum the respective final written addresses of counsel, I shall adopt the 1st issue formulated by the Defendant as issue for determination by this Honourable court to wit; Whether the prosecution has proved its case against the Defendants beyond reasonable doubt as required by law. By the provision of section 139 of the evidence Act 2011, the burden of proof in a criminal case lies on the FEDERAL REPUBLIC OF NIGERIA AND KAYODE GABRIEL ADENIJI & 2ORS 27