1. These appeals are directed against the common judgment dated 3rd March 2008 passed by the learned Special Judge, Central Bureau of Investigation (‘CBI’) in CC No. 31/07 convicting:

(i) All the Appellants under Section 120B read with Sections 420/467/468/471 IPC and Section 13(2) read with Section 13(1)(d) of the Prevention of Corruption Act, 1988 (‘PC Act’);

(ii) Appellant L.K. Gupta for the offence under Section 13 (2) read with Section 13(1) (d) of the PC Act;

(iii) Appellants Sanjay Raina, Rajeev Kumar Goyal and Deepak Handa (A-2 to A-4) for the offences under Sections 420/467/468/471 IPC.

2. The appeals are also directed against the order on sentence dated 5th March 2008 whereby:

(i) Appellant L.K. Gupta was sentenced to undergo rigorous imprisonment (‘RI’) for three years and to pay a fine of Rs.1 lakh for the offences under Section 13(2) read with Section 13(1)(d) of the PC Act and in default to undergo simple imprisonment (‘SI’) for one year and RI for one year and a fine of Rs.20,000 and in default to undergo SI for three months for the offences under Section 120B read with Sections 420/467/468/471 IPC with both the sentences being directed to run concurren