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RAJESH RAMJIBHAI KUNDARIYA AND 1 Versus STATE OF GUJARAT AND 1

2016 (6) TMI 830 - GUJARAT HIGH COURT

Evasion of duty of excise - Anticipatory bail - MRP based valuation - valuation dispute of ceramic tiles - difference of Maximum Retail Price and the product sold at more than the Maximum Retail Price - clandestine removal of goods by the manufacturer. - the applicants are ready and willing to pay 50% of the Central Excise duty reserving all their rights to contend at an appropriate time in accordance with law to such proposal. He has also submitted that there is no dispute nor any objection qua .....

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MR DEVEN PARIKH, SENIOR COUNSEL WITH MR HETAN K PANDYA, ADVOCATE FOR THE RESPONDENT : MR HRIDAY BUCH, ADVOCATE, MR RUTVIJ OZA, ADD.PUBLIC PROSECUTOR ORAL ORDER 1. RULE. The formal service of notice of Rule is waived by the learned counsel appearing for the respective respondent. The Rule is fixed forthwith on consent. 2. By way of present application under section 438 of the Code of Criminal Procedure, 1973, the applicants have prayed for enlarging them on anticipatory bail in the event of thei .....

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rawn. A spot summons came to be issued on March 16, 2016 under section 14 of the Act upon the applicant No.2 and the spot summons were also issued upon some of the officers of the Company to remain present. A request was made by the applicants to differ the proceedings. It is the say of the applicants that their company is one of the top twenty companies of Wankaner and is complying with all the provisions of law, including the provisions of the Act. The company is in the production of ceramic t .....

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Sale Price of Excisable Goods) Rules, 2008 (hereinafter referred to as the Rules ). 4. It is the case of the applicants that neither the company has sold the tiles at the price higher than the Maximum Retail Price nor has received any cash from the dealer towards the sale price of the tiles. Thus, in absence of any receipt of difference of Maximum Retail Price and the product sold at more than the Maximum Retail Price, no case could be made out against the applicants. 5. According to the applic .....

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urt at Ahmedabad for anticipatory bail by way of Criminal Miscellaneous Application No.1284 of 2016. The Sessions Court rejected the same vide order dated April 19, 2016 and, therefore, the present application. 7. It is urged that the maximum punishment prescribed under the said offence is of seven years. The alleged offence is only on account of nonpayment or short payment of excise duty by the company. It is the case of the prosecution that the applicants issued the central excise invoices by .....

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#8377; 2,01,06,434/-by the company. 9. Both the sides have been heard at length. Shri Deven Parikh, learned Senior Counsel appearing with Shri Chetan Pandya, learned counsel appearing for the applicants, has fervently made his submissions and also relied upon the decisions of the Division of this Court in the case of Commissioner of Central Excise & Customs v. Suzlon Ceramic, reported in 2012 (282) ELT 338 (Guj.). 10. Shri Hriday Buch, learned Standing Counsel appearing for the respondent No .....

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ua the ongoing investigation. 12. Shri Hriday Buch, learned Standing Counsel, does not have any objection to such a proposal being accepted by the Court. 13. Having considered the submissions advanced by both the sides and the proposal put forth by the learned Senior Counsel as also the material on record, especially when the learned Standing Counsel has no objection to such proposal, this Court is of the opinion that such proposal deserves to be accepted on certain stringent conditions. 14. In .....

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mount of central excise duty demanded i.e. the amount of ₹ 50,00,000/- ( Rupees Fifty Lakh only) (rounded off) within a period of 15 days (fortnight) from the date of receipt of a copy of this order with the concerned trial Court; (ii) Such amount be paid by way of two Post Dated Cheques, one of June, 2016 and another of July, 2016, each for ₹ 25,00,000/-( Rupees Twenty Five Lakh only); (iii) The applicants shall cooperate with the on-going investigation and make themselves available .....

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