TMI Blog2020 (11) TMI 656X X X X Extracts X X X X X X X X Extracts X X X X ..... ccused is involved in the commission of an offence u/s 9 (b), (bb), (bbb) and (bbbb) of the Central Excise Act, 1944. It is further informed by Ld. counsel for department that applicant/accused is playing hide and seek and intends to take undue benefit of the fact that after five years of the commencement of investigation i.e. September 2020, as investigation commenced in September, 2015, the department would not be in a position to take the investigation to a logical conclusion Considering the nature of allegations involved in the present case,this is not a fit case to grant anticipatory bail to the applicant/accused, hence, his bail application stands rejected. - Bail Matters/1045/2020 - - - Dated:- 10-9-2020 - DHARMENDER RANA ASJ- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffering from old age ailments and is under constant medical supervision for Hypertension and Diabetes. It is submitted that applicant/accused has clean antecedents. It is thus prayed that he be granted anticipatory bail in the present matter. Ld. Special PP has vehemently opposed the bail application arguing that the department is seized of an enquiry pertaining to evasion of excise duty attracted on account of manufacturing pan masala and zarda scented tobacco by two unregistered units and therefore search in connection with the same was conducted by the department long back in June, 2016 and some seizures were also made. The applicant is stated to be directly connected with the above stated two unregistered units namely M/s S. N. Agrif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of moment upon passions being aroused. An economic offence is committed with cool calculation and deliberate design with an eye on personal profit regardless of the consequence to the Community. A disregard for the interest of the Community can be manifested only at the cost of forfeiting the trust and faith of the Community in the system to administer justice in an even handed manner without fear of criticism from the quarters which view white collar crimes with a permissive eye unmindful of the damage done to the National Economy and National Interest In the matter of Y. S. Jangan Mohan Reddy v. CBI (2013) 7 SCC 439 = 1987 (3) TMI 111 - SUPREME COURT , Hon ble Apex Court has observed that: ..15) Economic offences constit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment that applicant/accused is playing hide and seek and intends to take undue benefit of the fact that after five years of the commencement of investigation i.e. September 2020, as investigation commenced in September, 2015, the department would not be in a position to take the investigation to a logical conclusion. Evidently, vide Letter dated 16.06.2016, applicant accused along with a co director has voluntarily admitted that they were involved in manufacture of Pan masala and zarda without valid registration, using six machines on two unregistered units. A detailed probe to assess the exact amount of duty evasion seems desirable. Considering the nature of allegations, I am of the opinion that the custodial interrogation of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... undu Anr.,(1997) 8 SCC 104 = 1997 (10) TMI 412 - SUPREME COURT , wherein it has been observed as under: ...We are strongly of the opinion that this is not a case for exercising the discretion under Section 438 in favour of granting anticipatory bail to the respondent. It is disquieting that implications of arming respondent, when they are pitted against this sort of allegations involving well orchestrated conspiracy, with a pre-arrest bail order, though subject to some conditions, have not been taken into account by the learned single judge. We have absolutely no doubt that if respondents are equipped with such an order before they are interrogated by the police it would greatly harm the investigation and would impede the prospects ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... crores and after 2017 till 2019 the department seems to have hibernated for inexplicable reasons. It would be axiomatic to observe that evidence in criminal matters is ephemeral in nature and situation involving tax matters becomes all the more onerous as detailed investigation involving voluminous record (prone to destruction) is required to be carried out in a fixed time frame. In these circumstances, Principal DG; Directorate General of GST Intelligence (DGGI) is requested to look into the matter personally and may initiate appropriate remedial action against the erring officials in the instant matter. Copy of the instant order be sent through email to Principal DG, DGGI as well as through Ld. SPP for the Department. Ld. counsel f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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