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23. As far as the decision in Investor Plaza v.Vijay Sachdev & Ors. [181(2011)DLT 674] is concerned, the facts of that case are clearly distinguishable from the facts of present case. In the above mentioned case, The Hon'ble High Court had set aside an order of acquittal passed by Ld. Magistrate, where ignoring evidence of bank witnesses Ld. Magistrate had held that cheque was returned on account of 'difference in signature' and ground of 'insufficiency of fund' was added later on, whereas, in fact, cheque was returned on both grounds i.e. ,'Funds Insufficient' and 'signature differs'. In that case, issuance of cheque or signature thereon was not denied by the drawee even though there was structural defect in the cheque and one of the ground of return was 'signatures differ'.