Based on the provided legal document, the key facts are as follows:

The case involves allegations of corruption and bribery against two officers employed in a Central Excise department, with the appellant being D. Velayutham and the respondent the Inspector of Police, Salem Town. The two accused held the ranks of Superintendent and Inspector of Excise, respectively. The complainant, a manufacturer, received a show cause notice for excise duty, which was later recalled after an enquiry. Subsequently, a second show cause notice demanding a higher amount was issued, which the complainant believed was linked to a demand for a bribe.

The complainant reported to the police that the accused demanded a bribe of Rs. 1000 from each of them, to be paid on the same day. The police set up a trap, during which the complainant handed over currency notes to the accused, which were smeared with phenolphthalein to detect acceptance of bribe. The accused accepted the bribe, with the second accused handling the money and being subjected to a chemical test that confirmed contact with the notes.

The first accused was not present during the trap, as he had left the office for personal reasons, but his absence did not exonerate him. The evidence indicated that the second accused accepted the bribe on behalf of both officers, and there was a legal discussion on the possibility of constructive receipt of bribes in cases involving multiple demanders.

The courts examined the credibility of witnesses, including the trap witness and the complainant, and considered the legality of the second show cause notice issued by the first accused. The courts ultimately upheld the conviction of both accused, emphasizing that the evidence supported their involvement in the corrupt act, and dismissed the appeals, ordering the accused to serve their sentences.