JUDGMENT :

Sunil Gaur, J.

1. Impugned judgment of 22nd May, 2014 holds appellant and his co-accused Hari Chand and Subhash Narain guilty of the offence under Section 120-B IPC r/w Section 7 of Prevention of Corruption Act, 1988 (hereinafter referred to as the PC Act) and also for the offence under Section 13(1)(d) of PC Act. Vide order of 23rd May, 2014, appellant and his co-accused have been sentenced to rigorous imprisonment for four years with fine of Rs. 1,00,000/- with default clause for the offence under Section 120-B IPC and similar sentence has been awarded to appellant and his co-accused for offence under Section 7 of PC Act. For the offence under Section 13(2) r/w Section 13(1)(d) of PC Act, appellant and his co-accused have been sentenced to rigorous imprisonment for three years and fine of Rs. 50,000/- each with default clause. The aforesaid sentences have been made to run concurrently by the trial court.

2. Appellant was posted as Superintendent and his co-accused Hari Chand was posted as Inspector, whereas accused Subhash Narin was posted as Assistant Commissioner in Central Excise, Ministry of Finance, Division VIII, Scope Minar, Laxmi Nagar, Delhi. The factual background of this case, as noticed by the trial court in the impugned judgment, is as under:-

"3. Briefly stating, the facts of the case are that a written complaint dated 31.12.2017, Ex. PW1/D was made by Sushil Kumar Jain (PW-1) (hereinafter shall be referred as complainant) to the CBI to the effect that he was looking after the entire business affairs and was also an authorized signatory of J.V. Industries (P) Ltd. where they used to run a copper manufacturing plant. On 19.12.2007, a team of anti Evasion Cell of Central Excise conducted a search at the premises of J.V. Industries and some records were seized. It is further mentioned that on 28.12.2007, Mr. Hari Chand, Inspector, Central Excise contacted the complainant on mobile phone and asked to meet him in his office at Laxmi Nagar. The complainant visited there and met Hari Chand who took him to Sanjay Kumar Singh, Superintendent who told that anti evasion cell asked for inspection report. S.K. Singh and Hari Chand told that they could get settled the case of the complainant in anti evasion cell by sending a favourable report. Complainant further mentioned that they demanded Rs.10 lakh as bribe from the complainant for sending favorable report. They threatened the complainant that in case bribe was not paid on 30.12.2007, they would submit report against the factory. In the morning of 31.12.2007, Hari Chand called on the mobile phone of the complainant and asked the reason for not paying the bribe on 30.12.2007. When complainant took some excuse, he told that he alongwith S.K. Singh would come to the factory in the afternoon to conduct inspection. Hari Chand asked the complainant to join them and to pay them the bribe of Rs.10 lacs in the factory. Since the complainant did not want to pay the bribe, he made complaint to CBI.

4. The complaint Ex.PW1/D was marked to Inspector Rajesh Chahal (PW-16). Independent witness Neeraj Jain (PW-12) was arranged. Complainant (PW-1), his son Manoj Kumar Jain and independent witness were introduced to each other and contents of complaint were explained. One digital voice recorder was arranged. Since, officials of Central Excise were to visit the factory of the complainant in the afternoon of 31.12.2007, it was decided to verify the contents of complaint. Inspector Rajesh Chahal (PW-16), complainant, his son and independent witness left for the factory. On the way, a call was received by complainant from accused Hari Chand which was recorded. After few minutes, another call was received from accused Hari Chand which was also recorded. Accused Hari Chand asked the complainant to come to the factory quickly. On reaching the factory, complainant was handed over digital voice recorder, whereas PW14 and independent witness remained outside. After about two hours, complainan