dated 30th August, 2013 to the Chairman Economic and Financial Crimes Commission is exhibit 10 (a). (9) The Corporate Affairs Commission’s letter dated 12th September, 2013 to the Chairman Economic and Financial Crimes Commission pursuant to the Commissions letter of investigation activities on Abshats Global Concepts Limited is exhibit 11 while the certificate of incorporation and statement of shares capital and return of allotment form CAC2 of Abshats Global Concept Limited are exhibits 11(a) and 11 (b) respectively. All the four (4) witnesses that testified on behalf of the prosecution were duly cross- examined by the Defence and discharged by the order of this Court without objection. Thus, at the close of evidence by the prosecution, the 2nd and 3rd Defendants entered their defence by testifying on their behalf. The 2nd Defendant, Augustine James testified as DW2 while the 3rd Defendant Cyrinus Valentine Richard testified as DW1. The 1st Defendant did not testify or call evidence in his defence. In fact, by the records and proceedings in this case, the 1st Defendant jumped bail and left the shores of Nigeria according to his Counsel, that the 1st Defendant left for Ireland due to the fact that his wife passed away thereby leaving his children behind in Ireland. Thus, after several adjournments, the 1st Defendant failed refused or neglected to show up to defend the suit since the 22nd day of February, 2016. Pursuant to the non- appearance of the 1st Defendant, the learned prosecuting Counsel applied under section 352 (4) of the Administration of Criminal Justice Act 2015 for an order to proceed with trial of the case and the application was accordingly granted. Be it as it may, the 1st Defendant at the close of evidence by the prosecution, elected to file a no case submission while the 2nd and 3rd Defendants proceeded to enter their defence as earlier stated. The no case submission was filed on 11th July, 2016. The 5