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 backgrou