JUDGMENT :

The judgment dated 16.12 .2015 of the XXI Additional City Civil and Sessions Judge and Principal Special Judge for CBI Cases, Bengaluru, has given rise to these two appeals by accused No.1 and 2. Apart from accused No.1 and 2, one S.G.Ram Naik also faced trial as accused No.3, but he was acquitted. The prosecution case is as follows :

2. Between the period August 2009 and 30.10.2012 , accused No.1 worked as Assistant Manager at Syndicate Bank, Yeshwantpur Branch, Bengaluru. Accused No.3, Rama Naik was the Chief Manager of the branch at that time. Accused No. 2 is the brother of accused No.1 .

3. As per the banking procedure, the policy guidelines covering the Drawee Bill Scheme (DBS) was given into effect in the year 2006 . The branches of the bank were required to obtain documents as per Manual of Instruction on documentation in respect of DBS and also another scheme called BCAS (Bills Co-Acceptance Scheme). When the banks migrated to Core Banking Solutions (CBS), each bill discounted under the scheme would come under sanctioned limit of the party i.e., the borrower. Whenever the drawee bills were tendered by the eligible borrower, the concerned Clerk/Maker would make the