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2016 (2) TMI 17

to Section 9A(1A) of the Act by suggesting that only if the opposite parties come to a conclusion that the evasion of excise duty was to the tune of more than ₹ 1 crore, the offence can be treated to be a non bailable and cognizable offence. The second part of argument is with respect to non confirming with the provisions of Sections 19, 20 and 21 of the Act. - Held that:- It does not appear from the facts of the case that evasion of excise duty as alleged touches on the border line to enable the petitioner to claim that the offence is bailable and non cognizable in nature. The prima facie assessment on scrutiny of the documents and on physical verification of the materials indicate evasion of excise duty at almost ₹ 10 crores. Such tentative assessment would not give any benefit to the petitioner as the same is almost ten times to the ceiling, by which the offence can be construed to be a bailable or non bailable offence. - Procedure - Section 19 very categorically states that every person arrested under this Act shall be forwarded without any delay to the nearest Central Excise Officer empowered to send persons so arrested to a Magistrate. - In absence of .....

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petitioner as well as the other officers of the Company. The petitioner was summoned on several occasions from 26.09.2015 till 20.12.2015 but according to the petitioner in spite of participating in the proceedings and rendering all cooperations, the petitioner was arrested by the opposite party no. 2 and pursuant to an application under Section 167 of the Code of Criminal Procedure made before the learned Special Judge, Economic Offences, Jamshedpur, the petitioner was taken into custody on 21.12.2015. The order dated 21.12.2015, passed by the learned Special Judge, Economic Offences, Jamshedpur is the subject matter of the present application. 4. Heard Mr. Indrajit Sinha, learned counsel for the petitioner and Mr. Deepak Roshan, learned counsel for opposite parties. 5. Mr. Indrajit Sinha, learned counsel for the petitioner, has submitted that there was no occasion for the respondent no. 2 to have arrested the petitioner and to produce him before the Special Judge, Economic Offences, Jamshedpur for his remand as the petitioner had extended full cooperations in the enquiry/investigation made by the Central Excise Authorities. It has been submitted that in terms of the provisions of .....

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site parties, has submitted that on 26.09.2015, the officers of the DGCEI, JRU had conducted search operations on a complaint in different premises related to M/s Narsingh Ispat Limited. During search, several incriminating articles were recovered and seized. During search of the factory, finished excisable goods were found short physically when compared with the statutory records. Learned counsel submits that preliminary scrutiny of the documents seized indicates that quantum of evasion of Central Excise duty by Narsingh Ispat Limited is to the tune of ₹ 10 crores. Learned counsel further submits that prima facie when it has been established that evasion of excise duty is over and above one crore, the offence automatically in terms of the provisions of the Central Excise Act, 1944 becomes a non bailable and cognizable offence and accordingly the prayer for remand under Section 167 of the Code of Criminal Procedure was made by the respondent no. 2. Mr. Deepak Roshan continuing with his argument has submitted that the petitioner being one of the Directors of M/s Narsingh Ispat Limited had played a major role in evasion of excise duty and he was never cooperating with the inves .....

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ns arrested.-Every person arrested under this Act shall be forwarded without delay to the nearest Central Excise Officer empowered to send persons so arrested to a Magis-trate, or, if there is no such Central Excise Officer within a reasonable distance, to the officer-in-charge of the nearest police station". "20. Procedure to be followed by officer-in-charge of police station.-The officer-in-charge of a police station to whom any person is forwarded under section 19 shall either admit him to bail to appear before the Magistrate having jurisdiction, or in default of bail forward him in custody to such Magistrate". "21. Inquiry how to be made by Central Excise Officers against arrested persons forwarded to them under section 19.- (1) When any person is forwarded under section 19 to a Central Excise Officer empowered to send persons so arrested to a Magistrate, the Central Excise Officer shall proceed to inquire into the charge against him. (2) For this purpose the Central Excise Officer may exercise the same powers and shall be subject to the same provisions as the officer-in-charge of a police-station may exercise and is subject to under the Code of Criminal Pro .....

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was delegated to respondent no. 2 by the Additional Director General of Central Excise, Intelligence, Kolkata Zonal Unit. The power of arrest as envisaged in Section 13 of the Act does not co relate with sections 19 and 21 of the Act. The respondent no. 2 may have been given the power to arrest, which he had exercised but nothing has been indicated as to whether he was empowered to send such person arrested to a Magistrate in order to forward him to judicial custody. In absence of any authorization to act in terms of Sections 19 and 21 of the Central Excise Act, 1944, the remand of the petitioner pursuant to the prayer made by an officer not authorized to forward the petitioner for remand, the consequent order of remand dated 21.12.2015 automatically gets vitiated. It has been submitted at the Bar by the learned counsel for the petitioner that the remand of the petitioner is being extended from time to time without there being any such prayer made by the prosecuting agency. 13. Be that as it may, since it has already been held that the impugned order dated 21.12.2015 is not in accordance with law and the remand being contrary to the provisions of Central Excise Act enumerated above .....

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