JUDGMENT :

Rajani Dubey, J.

1. As both these appeals arise out of the impugned judgment of conviction and order of sentence dated 22.06.2006 passed by the learned Special Judge (C.B.I.) in Special Criminal Case No. 13/2004, they are heard analogously and are being disposed of by this common judgment. The trial court has convicted and sentenced the appellants as under :-

In CRA 493/2006

(All the substantive sentences are directed to run concurrently.)

In CRA No. 528/2006

(All the substantive sentences are directed to run concurrently.)

2. Brief facts of the case as adumbrated by the appellants is that the accused D.B. Bhaskar Rao (died during the pendency of the case) was resident of Bhilai Steel Plant at Bombay Office, the present appellant Jaffer Sadik was Manager (Inspection) Bhilai Steel Plant at Bombay Office and N.V. Krishnamurthy was General Manager (Material) Bhilai Steel Plant at Bhilai and the appellant Mahendra Pratap Chandra Shah was a working partner of M/s. Mico Metal Industries Ltd. Bombay. The main allegation/charge against the appellant Jaffer Sadik along with D.B. Bhaskar Rao (died) and N.V. Krishnamurthy is that they have rejected the material (seamless pipes) which was