TaxTMI 
TaxTMI 
2020 (11) TMI 239
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed on behalf of the applicant Manoj Kumar Arora (under Section 439 of Criminal Procedure Code) with the prayer to release him on bail in Complaint Case No. 700/9 of 2017, now numbered as Case No. 3104 of 2017 (Union of India Vs. Manoj Kumar Arora), under Sections 9, 9AA of Central Excise Act, Central Preventive NOIDAII, pending in the Court of Special Chief Judicial Magistrate, Meerut. The submission of the learned counsel for the applicant is that the applicant is facing trial for the offence under Section 9 and 9AA of the Central Excise Act and is languishing in jail since 15.3.2017 and the maximum punishment provided under the aforesaid sections is 7 years and so far the applicant has undergone detention of half of the maximum period of....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nesses have been afforded to the defence counsel. However, the defence counsel was insisting for examination of all the witnesses of the case. Learned counsel for Union of India further submits that demand of central excise duty of Rs. 2,63,84,15,357/- along with interest imposing penalty has been served upon the applicant, but no statutory appeal has been preferred under the Central Excise Act, 1944 within stipulated period. There is clinching evidence against the applicant, but there is no whisper of payment of the huge amount by the applicant, who is the main accused. The applicant had also feigned illness and made an attempt to escape from police custody. Hon'ble Apex Court from time to time has extended the order directing the trial ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ng 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. Non-automatic packing machines, pulverisor machine, domino machine etc. were found . An amount of Rs. 8,87,000/- in Indian Currency was found in a bag kept in Director's room. The said amount of currency could be the sale proceeds of th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rt does not deem it congruous to interfere in such matters. The evasion of excise duty not only affects the economy of the State but also cause a serious threat to the nation. The afore-mentioned decisions cited by the learned counsel for the applicant are rested on entirely different set of facts and circumstances which have no applicability with the present case. The economic offences are undoubtedly more grave in nature than those offences which are non-cognizable. I see no justifiable ground to grant bail to the accused applicant and his bail application deserves to be dismissed. In the result, the bail application filed on behalf of the applicant stands rejected. In the circumstances, the moot question is whether the benefit of Secti....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er the law. Explanation:- In computing the period of detention under this Section for granting bail the period of detention passed due to delay in proceeding caused by the accused shall be excluded. The explanation to Section 436-A Cr.P.C. places a restriction that in case there is a delay in proceeding caused by the accused, the period of detention shall be excluded for granting bail. Therefore, a person cannot claim as a matter of right to be released on bail merely because he was under detention for half of the maximum sentence prescribed, as when there is lapse on the part of the accused to delay the proceeding, such benefit will not be extended to him. This Court is conscious of the fact that amid Covid-19 pandemic all the courts ....