9911796707
TMI Blog2021 (9) TMI 654X X X X Extracts X X X X X X X X Extracts X X X X ..... olice Station, District Sabarkantha for the offences under Sections 406, 420 and 424 of the Indian Penal Code, 1860. [3] The facts of the F.I.R. are that, 3.1 The complainant is serving as Superintendent in CGST Department, Himmatnagar Range, having jurisdiction over entire Himmatnagar Taluka. It is alleged that the accused is the Managing Director of M/s. Regent Granito (India) Ltd. and that company had to pay Central Excise Duty of Rs. 5,48,24,087/- during the period of July-2015 to September-2016 and hence, the duty with interest of Rs. 86,83,564/- and penalty Rs. 51,50,213/- was payable by the company. Thus, it is alleged that total amount of Rs. 6,86,57,864/- was payable to the Central Excise Department on monthly clearances, which w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he applicant and the department can seize the goods only if there is outstanding amount due under Section 11 of the Central Excise Act. It is submitted that there was no demand notice issued under Section 11(1) of the Central Excise Act and no order was passed for recovery of duty not paid. 4.1 Learned advocate for the applicant further submitted that the outstanding duty demand, as alleged in the FIR, is for the period of July-2015 to September-2016. The demand notice was issued to the applicant for recovery of duty. Further, the goods were detained on 10.11.2016. The department, as per the FIR, was well aware that the detained goods were not available in the factory. It is submitted that the departmental officer knew about the closure of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , there is no question of any recovery or discovery at the behest of the applicant., 4.5 Learned advocate for the applicant has submitted that there is no chance of alteration or destroying of the evidences as the same are in the custody of Investigating Offcier, therefore, custodial interrogation of the applicant at this stage is not necessary. He has further submitted that the applicant will keep himself available during the course of investigation, as well as in the trial also and will not flee from justice and it is submitted that on three occassions i.e. 12.04.2021, 13.04.2021 and 14.04.2021, the applicant had made himself available before the Investigating Officer for recording his statement. 4.6 Learned advocate for the applicant, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds which were asked to be preserved by the applicant concerned. Therefore, learned APP has opposed grant of anticipatory bail looking to the nature and gravity of the offence. [6] Having heard the learned advocates for the parties and and after perusing the documents pointed out by the learned advocates for the respective parties and the report filed by the Investigating Officer. It appears that the crux of the alleged offence is the violation of the undertaking given by the applicant on 10.11.2016 with regard to non-disposal of goods and to keep them in safe custody. The undertaking reveals that applicant has declared neither to claim or demand owner-ship of the goods. It is alleged that the applicant has sold the goods after giving such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Rupees Ten Thousand Only) with one surety of like amount on the following conditions that he : (a) shall cooperate with the investigation and make himself available for interrogation whenever required; (b) shall remain present at the concerned Police Station on 08.07.2021 between 11.00 a.m. and 2.00 p.m.; (c) shall not directly or indirectly make any inducement, threat or promise to any person acquainted with the fact of the case so as to dissuade him from disclosing such facts to the court or to any police officer; (d) shall not obstruct or hamper the police investigation and not to play mischief with the evidence collected or yet to be collected by the police; (e) shall at the time of execution of bond, furnish the address to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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