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2014 (6) TMI 1061 - HC - Central ExciseSeeking grant of Bail - evasion of huge Central Excise - allegation is that petitioner has not got himself registered under the Central Excise Act and got registered after search was conducted - HELD THAT:- Taxes play vital role in the development of a country and are needed not only for infrastructural purposes but also social medical and other needs of a country. Tax dodgers and evaders are certainly required to be dealt with heavy hands and need no sympathy and Revenue departments are well within their rights to nab tax dodgers and evaders of taxes. This Court do not support tax evaders and tax dodgers. Further, in such cases, where tax evasionis prima-facie of very high value, the question of bail should be considered seriously and it should not be granted as a matter of course. Tax evasion of high value certainly jeopardizes the entire economy of the country and is an economic crime of serious magnitude. It is also to be noticed that evasion of taxes whether Income Tax, Central Excise, Service Tax or any other taxes all come in the category of economic offences and the recent trend of decisions in the matter of bail, in this country, has been to deal with economic offences seriously but prima-facie in this case since the principal amount of Central Excise stands deposited and admitted to have been received by the respondents before approaching this Court therefore, without expressing any opinion on merits/demerits of the case, the accused-petitioner deserves to be enlarged on bail under Section 439 Cr.P.C. This bail application is allowed and it is directed that the accused petitioner Suresh Sharma S/O Shri Geegraj Jangid be released on bail under Section 439 Cr.P.C., subject to conditions imposed.
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