JUDGMENT

Vikramajit Sen, J.—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. 1,01,33