It has further been submitted that so far as the case of alleged breach of contract is concerned,

it is well established that if any act or omission results into a civil wrong and its remedy is
available in civil law but at the same time the similar act or omission have the necessary
elements of an offence, the criminal prosecution may be instituted. Such validly instituted
criminal prosecution could not be quashed merely for this simple reason that the case is based
on breach of contract. In support of his contention, he relied upon the judgment of the Apex
Court delivered on 19th September, 2014 in Criminal Appeal No.2048 of 2014 arising out of SLP
(Criminal) No.6461 of 2011 (State of Maharashtra through CBI Vs. Vikram Anantrai Doshi and
others). On the strength of this authority, learned counsel for CBI has submitted that the present
cases are not overwhelmingly and predominantingly civil cases but have an element of fraud in
showing the use of the supplied coal. It has further been submitted that Officers of DIC were
supposed to verify and monitoring all small scale industries in the State even after the decontrol of coal. If a small scale industry is dealing in SSF, continued to be a small scale
industries and is fully governed by the regulations of Industries Department of the State and the
officers of industries department under obligation to verify and monitor the industries whether
they are working in proper manner or not. Therefore, even in absence of any liability upon the
officers of DIC under the FSA the officers of DIC cannot be exonerated from its liability.