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2011 (1) TMI 1216 - HC - Central ExciseCompounding of offence under Section 9 - Whether bail should be granted or not – Search conducted on the factory premises and godown of the petitioner - Found three pouch packing machines and one Tobacco Mixture machine ,finished goods, raw Tobacco, packing materials - These machines were found not to have been declared by the firm - Officer seized all these machines and materials - Petitioner was found to have evaded the excise duty. It is true that the alleged offence is non-cognizable and also compoundable as envisaged by Section 9A of the Act of 1944, but the amount of excise duty, the petitioner is found to have evaded, is undoubtedly large and shocking - It amounts to Rs. 338.25 lac - Therefore the act of the petitioner may be termed as ‘Royal Thievery’ which is opposed to both democracy and society order. Held that:- Since, accused petitioner has evaded the excise duty causing a great loss to the public exchequer, and the offence being of grave nature, therefore petitioner should not be allowed bail. Bail petition filed dismissed.
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