Judgment

1. This appeal, preferred under Section 374 of Code of Criminal Procedure, 1973 read with Section 27 of Prevention of Corruption Act, 1988, is directed against the judgment and order dated 4-10-2010 passed by Special Judge, CBI, Shillong in Special Case (CBI) No. 1/2002 whereby accused/appellant, Smti. L.R. Mithran is convicted under Section 11 of the Prevention of Corruption Act, 1988, and sentenced to imprisonment for a period of four years and directed to pay fine of Rs. 20,000/- (Rupees twenty thousand) in default of payment of which she is further directed to undergo imprisonment for a period of 2(two) months.

2. Heard learned counsel for the parties and perused the lower court record.

3. Prosecution story, in brief, is that accused/appellant, Smti. L.R. Mithran was posted as Commissioner of Central Excise, Shillong in the year 1996-1997. Office of the Directorate General Anti-Evasion, Kolkata detected a case of excise evasion against assessee, namely, M/s. Kitply Industries Ltd., 119, Park Street, Kolkata of which co-accused Shri. S.P. Goenka (since died) was the Chairman. In February 1996, said assessee was served with a show cause notice alleging