also alleged that the firm M/s Kalinga Auto Centre Ltd. from where the cars were purportedly purchased by Clarion Travels also has the same address 56-A, Mancheswar Industrial Estate, Bhubaneswar. 3.6 In such facts, the matter was taken up for investigation by the Central Bureau of Investigation (“CBI” for short) and the case was registered as T.R. No. 28 of 2002 in the Court of Special Judge (CBI), Bhubneswar. 3.7 On 27th August 2002, the CBI filed the charge-sheet in the trial Court against all the accused persons, including the present appellants, for offences punishable under Sections 120B, 420, 468, 471 of IPC and Sections 13(2) read with 13(1)(d) of PC Act. 3.8 Vide order dated 2nd September 2002, the trial Court took 5cognizance and issued summons to the accused persons. 3.9 The Bank also filed two Original Applications being O.A. No. 53 and 57 of 2004 before the Debt Recovery Tribunal, Cuttack (“DRT” for short) for recovery of dues in respect of the loans advanced to IGPL and