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TMI BlogRegarding Arrest and Bail under Central Excise Act, 1944X X X X Extracts X X X X X X X X Extracts X X X X ..... s, where the duty involvement exceeds Rs. fifty lakh and which are punishable under clause (b) or clause (bbbb) of sub-section (1) of section 9, are cognizable and non-bailable. For ease of reference, clause (b) and clause (bbbb) of sub-section 9(1) as well as new sub-section 9A (1A) are summarized below: (i) Clause (b) of sub-section 9(1) - Whoever evades the payment of any duty payable under this Act; (ii) Clause (bbbb) of sub-section 9(1) - Whoever contravenes any of the provisions of this Act or the rules made there under in relation to credit of any duty allowed to be utilised towards payment of excise duty on final product. (iii) Sub-section 9A(1A) - The offences relating to excisable goods where the duty leviable thereon under thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Commissioner is given below:- (a) clandestine removal of manufactured goods; (b) removal of goods without declaring the correct assessable value and receiving a portion of sale price in cash which is in excess of invoice price and not accounted for in the books of account; (c) taking Cenvat Credit without the receiving the goods specified in the invoice; (d) taking Cenvat Credit on fake invoices; (e) issuing Cenvatable invoices without delivering the goods specified in the said invoice. 3.3 In all other cases of cognizable and non-bailable offences, covered by clause (b) or clause (bbbb) of sub-section 9(1) where the duty involved exceeds rupees fifty lakhs, which are not listed at paragraph 3.2 above, e.g. (i) removal of inputs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should be commensurate with the financial status of the arrested person. Further the bail conditions should be informed by the arresting officer in writing to the person arrested and also informed on telephone to the nominated person of the person(s) arrested. Arrested person should be allowed to talk to the nominated person. If the conditions of the bail are fulfilled by the arrested person, he shall be released by the officer concerned on bail. The arresting officer may, and shall if such a person is indigent and unable to furnish surety, instead of taking bail, discharge him on executing a bond without sureties to his appearance as provided under section 436 of CrPC. However, in cases where the conditions for granting bail are not fulfil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be exercised after careful consideration of the facts of the case and the above factors. 5.3 There is no prescribed format for arrest memo but an arrest memo must be in compliance with the directions of Hon'ble Supreme Court in case of D. K. Basu Vs State of W.B reported as 1997 (1) SCC 416. The arrest memo should include - (a) brief facts of the case; (b) details of the person arrested; (c) gist of evidence against the person; (d) relevant Section(s) of the Central Excise Act, 1944 attracted in the case; (e) the grounds of arrest must be explained to the person arrested and this fact noted in the arrest memo; (f) a nominated person (as per details provided by the person arrested) of the person arrested should be informed immediatel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... details as have been prescribed in the monthly report. To maintain an all India record of arrests made in Central Excise, a monthly report of all persons arrested in the Zone shall be sent by the Chief Commissioner to the DGCEI, Headquarters, New Delhi in the format, hereby prescribed and enclosed, by the 5th of the succeeding month. 7.0 All previous circulars on arrest and instructions in the Supplementary manual of instructions stand modified to the above extent. Yours Faithfully, (Pankaj Jain) Under Secretary to the Govt. of India Encl: as above Monthly Report on Persons Arrested in a Zone Sl No Name , Designation and Age of the person arrested Date of arrest Commissionerate Concerned Name and registration no of the company ..... X X X X Extracts X X X X X X X X Extracts X X X X
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