JUDGMENT OF ACQUITTAL:

     It is an established rule in criminal procedure that a judgment of acquittal shall state whether the evidence of the prosecution absolutely failed to prove the guilt of the accused or merely failed to prove his guilt beyond reasonable doubt. In either case, the judgment shall determine if the act or omission from which the civil liability might arise did not exist.(Id.) When the exoneration is merely due to the failure to prove the guilt of the accused beyond reasonable doubt, the court should award the civil liability in favor of the offended party in the same criminal action. (Id.)  In other words, the “extinction of the penal action does not carry with it the extinction of civil liability unless the extinction proceeds from a declaration in a final judgment that the fact from which the civil [liability] might arise did not exist.”   In Banal v. Tadeo, Jr., 240 Phil. 326, 331 (1987), the Supreme Court elucidated on the civil liability of the accused despite his exoneration in this wise: While an act or omission is felonious because it is punishable by law, it gives rise to civil liability not so much because it is a crime but because it caused damage to another.  Viewing things pragmatically, we can readily see that what gives rise to the civil liability is really the obligation and moral duty of everyone to repair or make whole the damage caused to another by reason of his own act or omission, done intentionally or negligently, whether or not the same be punishable by law. x x x  Simply stated, civil liability arises when one, by reason of his own act or omission, done intentionally or negligently, causes damage to another.  Hence, for petitioner to be civilly liable to spouses Alonto, it must be proven that the acts he committed had caused damage to the spouses. (FELIXBERTO A. ABELLANA VS. PEOPLE OF THE PHILS. ET AL., G.R. NO. 174654, AUGUST 17, 2011, DEL CASTILLO, J.).