TMI Blog2017 (8) TMI 1444X X X X Extracts X X X X X X X X Extracts X X X X ..... time, the offence was committed was in charge shall be severally and jointly liable for being prosecuted for the aforesaid offence. There is nothing in the Act that the prosecution depends upon the result of the adjudication. Two proceedings are quite independent. The finding in one is not conclusive in the other proceedings. Both can go on simultaneously and finding in the adjudication proceedings is not binding on the criminal proceedings. A prosecution can be launched even after the completion of adjudication. Since the offence under section 9 (1A) Excise Act is cognizable and non-bailable and is grievous in nature, hence this Court does not deem it congruous to interfere in such matters. The economic offences are undoubtedly more grave in nature than those offences which are non-cognizable. Bail cannot be granted and bail application is dismissed. - Criminal misc. Bail Application No. - 25409 of 2017 - - - Dated:- 9-8-2017 - Mr. Naheed Ara Moonis, J. For The Applicant : Amit Misra, Sri Viresh Misra For The Counsel for Opposite Party : Krishna Agarawal, Praveen Kumar ORDER Hon'ble Naheed Ara Moonis, J . The instant bail appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scented tobacco of P-1 branch in packing of 0. 5 grams MRP ₹ 1/- per pouch and Zandra scented tobacco of Poorvai Zafrani Zarda container packing of 50 grams MRP ₹ 150/- per containing were found in the premises. The stock of raw material i. e. Beetal nut, Cardamum (Green Ilaichi) Black peeper, Clove , Catchu Powder, Lime Powder , Packing Material in the form of rolls, plastic pouches, HDPE bags tin containers etc. were lying in the premises. On search of premises of plot no. 48, the name of manufacturer on the packing of finished goods i. e. Pan Masala and scented Zarda tobacco were found mentioned as M/s Poorvai Pan Masala Private Ltd. During the course of search Idris Ahmad, the owner of the premises of plot no. 48 Phase-I Ecotech-III Habibpur Greater NOIDA was contacted telephonically . The owner of the premises of plot no. 48 informed that he had given the said premises on rent to Manoj Arora but he was not aware about the whereabouts of Manoj Arora. Idrish Ahmad, the owner of the premises of plot no. 48 Phase-I Ecotech-III Habibpur Greater NOIDA contacted Manoj Arora and called him at M/s Poorvai Pan Masala Pvt. Ltd. The officers seized all finished goods i. e. ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he statement of Smt. Sapna Aroa was recorded on 16. 3. 2017 before the Superintendent, Central Excise , NOIDA-II under section 14 of Central Excise Act 1944. Statement of a number of employees of the applicant were recorded . On the basis of clinching material, it emerged out that the said company was manufacturing pan masala in clandestine manner and the applicant and his wife had derived benefit out of their joint venture for which they are liable to pay excise duty. The applicant in association of his wife has avoided to pay excise duty as prescribed under the Excise Law. The applicant is a master mind and has made best attempt to secure financial benefit without paying excise duty while he was preparing pan Masala pouch as well as Jarda pouch bearing the Brand Poorvai which is corroborated from the computer records , hence the applicant is liable to be prosecuted for commission of offence under section 9 A and section 9AA of Central Excise Act 1944. It is vehemently argued by the learned counsel for the applicant that the applicant is maliciously being prosecuted in the present case on the basis of false allegations made in the complaint. There is material contradictions a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as placed reliance upon a gamut of decision of other High Court as well as Hon'ble Apex Court which are portrayed hereto below : 1. Radheshyam Kejriwal Versus State of West Bengal Laws (SC ) 2011, 265, 2. Rajesh Dayal Versus Union of India 2012, (284) ELT 164 (Raj). 3. Kishin S. Lounganj Vs. Union of India W. P. (Crl) No. 333 of 2015 (S) 4. Videocon Industries Ltd. Vs. State of Maharashtra (2016) 12 SCC 315 5. Rajesh Ramjibhai Kundariya Vs. State of Gujarat 2016 (339) ELT 361 (Guj. ) Per contra learned counsel for Union of India assiduously opposed the bail prayer of the applicant contending that the offence punishable under section 9 and 9AA Excise Act has been amended by virtue of section 9 A Excise Act which is cognizable. As per section 9AA of Central Excise Act 1944 includes a firm or other association of individuals where an offence under this Act has been committed by a company, every person who at the time , the offence was committed was in charge of and was responsible to the Company for the conduct of the business and shall be deemed to be guilty of the offence. The central excise duty is leviable on the clandestine manufacture and removals undertake ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowing the norms and procedures laid down hence he has rightly been prosecuted under the Excise Act. Since the duty evaded by the applicant is extensively high hence there is every likelihood that he will misuse the liberty of bail by extending threats and intimidation. From the rival submission of the learned counsel for the parties, it emerges out that M/s Poorvai Pan Masala Private Ltd. Plot No. 59 Udyhog Kendra-II Ecotech-III Greater NOIDA (U. P) was found illegally manufacturing Pan Masala at plot no. 48 Phase-I Ecotech III Greater NOIDA without obtaining Central Excise Registration and also without clearing the excise duty. During search by the officials of Excise Department packing rolls of scented zarda and pan masala were found in the said premises thus it stood proved that the applicant in association with co-accused persons were involved in clandestine manufacture and supply of the pan masala and scented zarda. The officials of the Excise Department had rightly seized finished and unfinished goods, raw material, machinery and packing material. Nonautomatic packing machines, pulverisor machine, domino machine etc. were found . An amount of ₹ 8, 87, 000/- in India ..... X X X X Extracts X X X X X X X X Extracts X X X X
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