D. VELAYUTHAM Vs. STATE

JUDGEMENT

(1.) These two Appeals before us assail the common Judgment dated 8.9.2010 of the Madras High Court which only partly allowed the Appeals before it, in favour of the Accused-Appellants. The Appellant in Criminal Appeal No. 787/ 2011 is the First Accused; Appellant in Criminal Appeal No. 788/ 2011 is the Second Accused. The High Court partly allowed both Appeals, setting aside the conviction of Accused 1 under Section 13(1) (d) read with 13(2) of the Prevention of Corruption Act, 1988, whilst upholding Accused 2's conviction thereunder; and affirming the conviction of both Accused 1 and Accused 2 but reducing their sentence under Section 120B, IPC, and Section 7 of the PC Act, to imprisonment of one year each.

(2.) Recapitulating the facts leading up to these Appeals, Accused 1 and Accused 2 were, at the time of the perpetrations, employed as officers with Central Excise IX 'E' Range. Accused 1 held the rank of Superintendent, and Accused 2, his subordinate, Inspector of Excise in the same office. The Complainant (PW2 before the Trial Court), a manufacturer of 'camel back rubber slab', received a show cause notice for payment of Excise duty amounting to Rs. 1,01,333/-. PW2 attended an enquiry held before the Assistant Commissioner (PW4) of Central Excise, on 07.20.1996; the notice was recalled following this Enquiry. Thereafter, PW2 received yet another show cause notice, dated 24.05.1996, issued by Accused 1 as its signatory, demanding 'difference amounts' (as recorded by the Trial Court) of Rs. 1,23,193/-. PW2 visited the office of both Accused on 04.06.1996 at 11:30 am, where he met both Accused 1 and

(3.) Both Accused were charged with offences under the IPC and the Prevention of Corruption Act, namely, Section 120-B, IPC, read with Sections 7 and 13(2) read with Sections 13(1)(a) and (b) thereof. The Trial Court concurrently convicted and sentenced both Accused for all of the offences wherefore Accused were charged, the crest of their awarded incarceration being 2 years, for the convictions secured under Sections 7 and 13 of the Prevention of Corruption Act. The Madras High Court, as finds mention in our exordium, partly allowed the Appeals before it, modifying the Trial Court's order therewithal.