JUDGMENT :

B.R. GAVAI, J.

1. These two cross-appeals challenge the judgments and orders passed by the learned Armed Forces Tribunal, Regional bench, Kochi (hereinafter referred to as “the learned AFT”) dated 2nd March, 2017, passed in O.A. (Appeal) No.2 of 2014 and 30th May, 2017, passed in M.A. No.271 of 2017.

2. Criminal Appeal No.2196 of 2017 is filed by the Union of India and others, challenging that part of the judgment and order dated 2nd March, 2017, of the learned AFT, vide which the learned AFT, while setting aside the order of conviction, under Section 7 of the Prevention of Corruption Act, 1988 (hereinafter referred to as “the P.C. Act”) read with Section 69 of the Army Act, 1950 (hereinafter referred to as “the Army Act”) and the sentence of cashiering from service and suffering of rigorous imprisonment for one year, dated 28th April, 2013 passed by the General Court Martial (hereinafter referred to as “GCM”), has convicted the respondent-Major R. Metri (appellant in connected appeals being Criminal Appeal Nos.537-538 of 2018) [hereinafter referred to as “the respondent-officer”] under Section 63 of the Army Act, and in turn, sentenced him to punishment of forfeiture of se