This Criminal Appeal has been directed against the convictions and sentences dated 26th August, 2009 passed in Calendar Case No.6 of 2005 by the Special Court for CBI Cases/IX Additional Sessions Judge, Chennai.

2. The contraction of the case of the prosecution is that during the relevant period, the accused viz., G. Sivabalan has served as Superintendent of Central Excise, Service Tax Cell, Chennai, Commissionerate. The defacto complainant viz., Vasudevan and his wife Smt. Seethalakshmi are the Directors of the company known as M/s. Jayadasa Engineering and Exports Pvt. Ltd., The said company has calculated/self assessed service tax and paid Rs.24,445/- for the period from October 2003 to March 2004. One Gunasekaran, an employee of the said company has met the accused in his office. The accused has directed him to produce all bills and receipts relating to service tax paid within two or three days from 11.05.2004. The said company has prepared details and personally handed over the same to the accused. The accused has insisted the defacto complainant to meet him personally. On 13.08.2004, the accused has contacted the defacto complainant over phone and thereby directed to