2023 (11) TMI 678 - HC - Central Excise

Seeking grant of anticipatory bail - appearance before the trial Court to face the trial in pursuance of summoning order - HELD THAT - It is apparent from the record that after presentation of the complaint by the respondent, the present petitioner alongwith other accused have been ordered to be summoned by the trial Court. All the documentary evidence has already been collected by the respondent and the custody of the petitioner will not serve any meaningful purpose, at this stage. Without commenting any further on the merits of the case, the petitioner is directed to surrender before the trial Court, within a period of two weeks from today and on his appearance, he shall be admitted to bail subject to furnishing surety bonds/bail bonds to the satisfaction of the learned trial Court/Illaqa Magistrate - Petition disposed off.

Summary

Issues:
The petitioner filed a petition u/s 438 Cr.P.C. seeking anticipatory bail in a complaint case involving Central Excise Act and Goods and Service Tax Act. The main contention was the petitioner's lack of involvement in the alleged crime and the stay order on the Commissioner's decision.

Details:
The petitioner, a Chartered Accountant and Statutory Auditor, was wrongly accused in a complaint by the Assistant Commissioner without being directly responsible for the company's affairs. The allegations were based on a Commissioner's order from 2019, which was stayed by the Appellate Authority-cum-CESTAT in 2021. The petitioner expressed willingness to participate in the trial proceedings.

The respondent, opposing the anticipatory bail, argued that the petitioner was actively involved in the alleged crime with others. They highlighted that the Appellate Authority had remanded the case to the adjudicating authority, which issued a final order in 2020.

After hearing both parties and examining the records, the court noted that the petitioner and other accused had been summoned by the trial court post the complaint. Considering that all documentary evidence was collected and the petitioner's custody would not serve a meaningful purpose at that stage, the court directed the petitioner to surrender before the trial court within two weeks. Upon surrender, the petitioner would be granted bail upon furnishing surety bonds/bail bonds to the satisfaction of the trial court/Illaqa Magistrate.

The case was disposed of with this direction.