Two more of its own employees have been identified by the Hero Corporate Service company who could have colluded with its former Associate Vice-President Sanjay Gupta and Citibank employees in the 300-crore rupee fraud. The company said on Tuesday, Ganpat Singh and Gaurav Jain, working in the accounts department have also been identified may be the culprits. Earlier this week, Gupta was remanded to a five-day police custody in connection with the Citibank fraud case for allegedly investing about 250 crore belonging to promoters of the Hero group companies. For this, Gupta had formed two finance companies — BG Finance and G2S, and took commission of 20 crore rupees from Shivraj Puri, the alleged mastermind in the estimated 300 crore rupee fraud discovered at the Citibank's Gurgaon branch, for investing the amount.