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TMI Blog2014 (2) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... neesh Sharma, Standing Counsel for Central Excise and Customs for Union of India/non-applicant No.1. Mr. Anil S. Pandey, Govt. Advocate for the State/non-applicant No.2. ORDER 1. This order shall govern the disposal of I.A.Nos.4 and 5 for conditional bail/ temporary bail and for undertaking for grant of temporary bail, respectively. 2. By this application under Section 439 of the Code of Criminal Procedure, 1973 (for short 'the Code'), the applicant who has been arrested in connection with the offence punishable under Section 89 read with Section 90 of the Finance Act, 1994, has prayed for his release on bail. 3. The applicant has also filed I.A.No.4 for conditional/temporary bail with I.A. No.5 for undertaking for grant of temporary bail. 4. As per the bail application and submission of counsel for the applicant, this is the first bail application filed on behalf of the applicant for grant of regular bail. No other application of this nature is pending before this Court or before the Court below. The application is duly supported by the affidavit of Sujit Surendran Nair, younger brother of the applicant. His bail application has been dismissed by the Sessions Judge, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without actual receipt of taxable service or excisable goods either fully or partially in violation of the rules made under the provisions of this Chapter; or (c) maintains false books of account or fails to supply any information which he is required to supply under this Chapter or the rules made thereunder or (unless with a reasonable belief, the burden of proving which shall be upon him, that the information supplied by him is true) supplies false information; or (d) collects any amount as service tax but fails to pay the amount so collected to the credit of the Central Government beyond a period of six months from the date on which such payment becomes due, shall be punishable, (i) in the case of an offence specified in clauses (a), (b) or (c) where the amount exceeds fifty lakh rupees, with imprisonment for a term which may extend to three years: Provided that in the absence of special and adequate reasons to the contrary to be recorded in the judgment of the court, such imprisonment shall not be for a term of less than six months; (ii) in the case of the offence specified in clause (d), where the amount exceeds fifty lakh rupees with imprisonment for a term whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisions hereinafter contained. (2) All offences under any other law shall be investigated, inquired into, tried, and otherwise, dealt with according to the same provisions but subject to any enactment for the time being in force regulating the manner or place of investigating, inquiring into, trying or otherwise dealing with such offences. 5. Saving. Nothing contained in this Code shall, in the absence of a specific provision to the contrary, affect any special or local law for the time being in force, or any special jurisdiction or power conferred, or any special form of procedure prescribed, by any other law for the time being in force. 10.Aforesaid question has also been considered by the Constitution Bench of the Supreme Court in the matter of A.R. Antulay v. Ramdas Sriniwas Nayak AIR 1984 SC 718 and the Supreme Court has held that in the absence of a specific provision made in the statute indicating that offences will have to be investigated, inquired into, tried and otherwise dealt with according to that statute, the same will have to be investigated, inquired into, tried and otherwise dealt with according to the Criminal Procedure Code. In other words, Criminal Proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... During the course of arguments, another application/undertaking has been filed on behalf of the applicant in which it has been shown that the applicant will deposit three postdated cheques of 6th December, 2013; 6th January, 2014; and 6th February, 2014, and thereby he will pay all dues within three months. 17. Learned Senior Advocate submitted that the applicant has deposited service tax regularly and he also deposit all the dues of service tax, in accordance with law. The applicant is in custody since 15-10-2013, therefore, he is not in a position to deposit service tax which he has recovered. Learned Senior Advocate further submitted that an undertaking has been given that in case of any default, the conditional bail automatically be cancelled and the applicant will abide all the conditions imposed upon him. 18. On the other hand, learned Standing Counsel for Central Excise and Customs Mr. Maneesh Sharma opposed the bail and submitted that the applicant has evaded the liability to pay service tax which he has recovered and about more than Rs.4 crores of service tax is due against the applicant which he is evading. This is not the case in which the applicant will recover his ..... X X X X Extracts X X X X X X X X Extracts X X X X
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