According to information available with Business Standard, Sapru and Chugh, in separate, exhaustive statements made after long hours of interrogation, have clearly held BAT responsible for many decisions that were taken in relation to transactions with ITC's former associates, Suresh and Devang Chitalia.
ITC chairman Y C Deveshwar has been summoned to appear before the enforcement directorate in Calcutta on Monday.
The company's deputy chairman Feroze Vevaina, on other hand, was summoned to the Mumbai office of the enforcement directorate and he is expected to proceed to Calcutta.
The former managing director of ITC Global, Ashutosh Garg was extensively interrogated by the enforcement directorate in Delhi yesterday and the interrogation was on till late in the evening.
According to a senior ED official, Y C Deveswhar called on senior enforcement officials in Delhi and helped "the directorate to understand the structure and the decision-making process followed at ITC".
Following this meeting, Deveshwar has been directed to appear before the Calcutta enforcement directorate officials on Monday.
Earlier in the day, the Chief Metropolitan Magistrate (CMM) in Calcutta rejected the bail applications of Chugh and Sapru. The two accused has been remanded to custody till November 13.
CMM Ashim Kumar Dasgupta, however, directed that both Chugh and Sapru could seek legal advice from their lawyers in custody.
The two accused should be provided with medical aid in Presidency Jail and admitted to a government hospital if the situation so warrants, said the chief metropolitan magistrate.
The enforcement directorate had arrested Chugh and Sapru last night under section 35 of the Foreign Exchange Regulation Act after a marathon interrogation.
The ED has brought eight specific charges against the senior executives of ITC for violation of Sections 8, 9, 16, 18 and 48 of the Foreign Exchange Regulation Act, 1973.
The case on the two former ITC chairmen was heard at the Bankshall Court in Calcutta which was teeming with journalists and lawyers.
Sapru and Chugh, two of the most venerable figures in the Indian business world, who grace a number of top corporate boards in a non-executive capacity, were huddled with around 20 other lesser-known offenders charged with more mundane crimes, many of whom were clad in the simple lungi and vest.
They stood inside a caged portion of the court through which their pallid faces were barely visible through a heavy netting. Mrs Sapru and her son were a mute witness to the proceedings.
Immediately after the bail plea was rejected, Chugh was seen talking animatedly with his lawyers from within the cramped cage. Both the bail pleas were moved on health grounds and cited that the two former chief executives had been extremely cooperative with the investigating authorities.
Ajit Panja, representing Sapru, appealed that his client has been operated upon for cancer in his right kidney and appealed to the magistrate to grant bail on health grounds.
Tapen Roychowdhury, appearing on behalf of Chugh, said his client was suffering from a serious heart ailment and could suffer a stroke if put under severe stress.
A medical certificate by Dr V L Lal, who was called to examine Chugh early Friday, was produced at the court stating hypertension and spondylitis which could lead to a stroke.
Opposing the bail petition, public prosecutor Narottam Pal said that since the investigations by the enforcement directorate were not yet complete, the two accused should be remanded in custody for further questioning.
