TMI Blog2011 (1) TMI 1216X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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. - 726 of 2011 - - - Dated:- 27-1-2011 - Mahesh Bhagwati, J. REPRESENTED BY : Shri Alok Sharma, Senior Counsel, for the Petitioner. Shri Ajay Shukla, Special P.P., for the Respondent. [Order]. This order governs the disposal of bail application filed under Section 439 of Cr. P.C. Mr. Alok Sharma, Advoc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cco Pvt. Ltd. He further admitted that the premises was not registered and machines were also not got sealed from the Department. The petitioner deliberately eschewed the compliance of law so as to evade the payment of excise duty. It was found that finished stocks were likely to be cleared without the payment of excise duty by the accused petitioner. The Anti-Evasion Wing Officer seized three pouch making machine, raw material and finished pouches from the factory. Thereafter, on the basis of the statement of Rakesh Kumar and Dinesh Jogi, the labourer, the competent officer calculated the liability of excise duty to the tune of Rs. 338.25 lac under the provisions of chewing Tobacco and Unmanufactured Tobacco Packing Machines (Capacity, Det ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing for the Union of India, non-petitioner has vehemently opposed the bail petitioner and contended that right from the day Rules of 2010 came in force, the accused-petitioner has been evading duty. So far as the creation of the liability of excise duty is concerned, it is in accordance with the Rule 18(2) of Rules of 2010 , which envisages thus :- 18(2) If it is found that goods have been manufactured in or cleared from a unit which is not registered with the jurisdictional Central Excise Office, then, the duty liability of suit unit shall be determined on the basis of number of packing machines found available in the premises of the unit and the retail sale price of the pouches manufactured with the aid of such packing machines ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f democratic State. Such act of evasion of excise duty not only affects the economy of the State but destroy the cultural heritage also. Unless nipped in the bud at the earliest, it is likely to cause turbulence shaking of the socio-economic-political system in an otherwise healthy, wealthy, effective and vibrant society and ultimately, such excise duty or the tax evaders can create a parallel economy in the state which may pose a serious threat to the nation. In the present State of affairs, the economic offences are undoubtedly more grave in nature than those offences which are otherwise said to be grave. 8. Having considered the submissions made at the bar and scanned the material on record, I, keeping in view the facts and circumstan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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