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2016 (10) TMI 764 - GUJARAT HIGH COURT

2016 (10) TMI 764 - GUJARAT HIGH COURT - TMI - Regular bail - Section 439 of the Code of Criminal Procedure - offences punishable under Sections 9(1) (b), (bb), (bbb) and Section 9(1)(c) of the Central Excise Act, 1994 - Held that: - considering the nature and gravity of accusation made against the applicant in the First Information Report and other papers as also considering the fact that the applicant is ready and willing to deposit ₹ 50,00,000/-, at this stage, without prejudice to his .....

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ection with Investigation No. INV/DGCEI/VRU/33/2016-17 conducted by DGCEI, Vadodara and registered with the Gorva Police Station, Dist: Vadodara on his executing a personal bond of ₹ 10,000/- (Rupees Ten Thousand Only) with one surety of the like amount to the satisfaction of the learned Trial Court, and subject to some conditions imposed. - The authorities will release the applicant only if he is not required in connection with any other offence for the time being. If breach of any of .....

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iled under Section 439 of the Code of Criminal Procedure by the applicant for regular bail in connection with Investigation No. INV/DGCEI/VRU/33/2016-17 conducted by DGCEI, Vadodara and registered with the Gorva Police Station, Dist: Vadodara for the offences punishable under Sections 9(1) (b), (bb), (bbb) and Section 9(1)(c) of the Central Excise Act, 1994. 2. Heard learned counsel for the applicant and learned Additional Public Prosecutor for the respondent-State. 3. Learned senior counsel Mr. .....

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tober- 2014 till June-2016 (till 28.06.2016), Central Excise duty has been presumed to be evaded was ₹ 49 crores, for the goods, which is only presumption and no evidence on record. It is submitted that DGCEI, Vadodara, raised only objection on affidavit before the learned Trial Court, that applicant may tamper the evidence or give threat to witness in the event of his release on bail. It is submitted that the authority sealed factory premises and godown. The authority took all documents, .....

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he applicant is a social person, having full family at Vadodara, having its own house at Vadodara and three children, having his own house at Vadodara, he will not run away in the aforesaid situation. It is submitted that the applicant has no criminal antecedents and is a respected person in society. Moreover, the applicant is ready and willing to abide by the terms and conditions that may be imposed by this Court. Therefore, considering the nature and gravity of accusation made against the appl .....

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pplicant, and two other partners namely Nitibhai Patel and Mr.Kishorsinh Parmar. 4.1 It is submitted that under the information, the DGCEI, Vadodara (Director General of Central Excise Intelligence), has raided the factory premises, Residential House of the applicant and godown of the M/s. Devraj on 29.06.2016 and goods were seized. The complainant has also collected documents and records from the factory and godown and other informative items for investigation. The investigation is still under .....

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has been quantified at ₹ 84.77. The Authority seized one pocket diary from Mr.Suresh Kumar, Factory Manager, from the said diary it was presumed that the goods has been cleared till 28.06.2016, wherein a excise duty has been presumed as ₹ 9.33 crores, which is not yet adjudicated. 4.4 It is submitted that the complainant took statements of Mr.Nirav Vara, owner of Vehicle No.GJ6A 7767 and Mr.Nilesh Patani, Owner of Vehicle No.GJgj6 AU 5916, who were transporting cigarettes from factor .....

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has not been given opportunity to retract the said statement. 4.6 It is submitted that the it has been alleged that the applicant has contravened different provisions of Central Excise Act, 1994, which are as follow: a. Under Rule 4 of the Central Excise Rules 2002 read with Section 6 of the Central Excise Act 1994, excisable goods manufactured and cleared without excise duty. b. As per Rule 6, the Applicant failed to assess Central Excise Duty payable on cigarettes. c. Under Rule 9 of Central .....

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applicant, upon instructions received from his client, states that the applicant is ready and willing to deposit ₹ 50 lacs, without prejudice to his rights and contentions, before the concerned Central Excise Department towards Central Excise Registration and he has no objection if the amount deposited by the applicant before the Central Excise Department be adjusted against the liability that may be finally fixed after adjudication against the Central Excise. Out of the said amount of &# .....

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. Therefore, considering the nature and gravity of the accusation made against the applicant and the role attributed to the applicant, he may be enlarged on regular bail by imposing suitable conditions. 6. Learned Additional Public Prosecutor appearing on behalf of the respondent-State also opposed the application for grant of regular bail looking to the nature and gravity of the offence. He has further submitted that there is a prima facie case against the present applicant. Therefore, the pres .....

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he Central Excise Act, this Court is of the view that discretion is required to be exercised in favour of the applicant for grant of bail. Moreover, the applicant assures that he will abide by the terms and conditions that may be imposed by the Court and shall not commit any breach. Hence, the present application is allowed and the applicant is ordered to be released on regular bail in connection with Investigation No. INV/DGCEI/VRU/33/2016-17 conducted by DGCEI, Vadodara and registered with the .....

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prior permission of the Sessions Judge concerned; [e] mark presence before the concerned Police Station on every Monday of each English calendar month for a period of three months and thereafter, alternate Monday for a period of six months, between 11:00 a.m. and 2:00 p.m.; [f] furnish latest and permanent address of residence to the Investigating Officer, and also to the Court at the time of execution of the bond, and shall not change the residence without prior permission of this Court; [g] d .....

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