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9.23 The reply dated 22nd July 2003 of the APFSL indicates that the hardware had been physically examined and that there was 'examination of storage media using DIBS forensic work station, which is a computer forensic tool, comprises of both hardware and analyzer software an unauthorized tool for Scotland yard Police Federal Bureau of Investigation and other premier investigation agencies.' The opinion in regard to the 5 CPUs, one IDE hard disc and the 19 CDs was as under: 'Item nos. 1 to 7 are analyzed and found that all are in working condition. Item No. 1 to 4 are I.D.E. hard disks containing windows operating system, voice Item No. 1 and 2 have logger drivers, media player programme, voice logging executable files, WAV file conversation executable file which can be used for logging/recording the telephonic conversation.' 9.24 Thereafter opinion is given on the particular audio files of conversations were verified and a report given thereon. For instance, with regard to 'audio files recorded with extension VTM from 21.12.2002 to 24.05.2003 in different partitions', the opinion was as follows: