TMI Blog2015 (6) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... basis of which, he is sought to be arrested, as per the arrest memo, was issued only at his back and without having given him appropriate opportunity to file reply to the show cause notice, which admittedly was issued on 23.04.2015, post his arrest. Even after seeking instructions, counsels for the respondents could not confirm as to when the said process will be completed so that this Court prima facie could go into the question as to whether the offence has been made out or not which is, now, sought to be contended on the basis of alleged admissions made by the petitioner with the respondent-authorities. Further detention of the petitioner, in such facts and circumstances, amounts to taking away his liberty in the absence of any complaint having been filed against him and it would be a fit case where the extraordinary jurisdiction of this Court under Article 226 of the Constitution of India is liable to be exercised. The interest of the Revenue can be safeguarded by imposing certain conditions which the petitioner will adhere to. - petitioner is granted interim bail subject to the satisfaction of the Chief Judicial Magistrate/Illaqa Magistrate, Rohtak, on the certain condi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 24.05.2010 whereby the applicability of service tax of laying of cables along with the roads etc. and other electricity connected services had been exempted. But the officials were resorting to arm-twisting and he had deposited some amounts as part payment of the service tax. Accordingly, it was submitted that an amount of `36,82,685/- till 14.08.2014 had been deposited and even Service Tax Voluntarily Compliance Encouragement Scheme had been opted for which, however, was not as such adhered to apart from the deposit of 50% of the amount. The petitioner's case is that the balance amount was not deposited on account of the respondents' default as they refused to fill in the recovery form. The arrest made on 08.04.2015 was in a high-handed manner and the orders rejecting the bail application were also not justified on account of the fact that there was no quantification of the amount at the time of his arrest and the show cause notice issued was of 23.04.2015 (Annexure P12) and he was liable to be released on interim bail during the pendency of the present petition. 4. Learned Senior Counsel for Union of India and for the Commissioner of the Central Excise Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner was carrying on the allied business since 2007. The said show cause notice also goes on to show that work had been done from the year 2009-10 onwards. The statements of various persons had been recorded and on the strength of the same, the show cause notice was issued subsequently, after arrest which is yet to be adjudicated upon. The hurry to arrest, in such circumstances prima-facie amounts to a punitive measure, prejudging the issue. It is also admitted by counsel for respondent No.2 that after the arrest of the petitioner on 08.04.2015, the judicial remand had been ordered on 09.04.2015 and no effort, thereafter, has been made to seek any further information from the petitioner which goes contrary to the argument that investigation is in progress and his personal custody is required. Once such was the situation, the requirement of arrest for the arrears due for the last more than 4 years, of which, there was no quantification, prima facie, in our opinion, would only infringe on the fundamental rights of the petitioner, as the calculations on the basis of which, he is sought to be arrested, as per the arrest memo, was issued only at his back and without having given him appr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les laid down by the Supreme Court in Arnesh Kumar Vs. State of Bihar another (2014) 8 SCC 273, wherein it has been noticed that 'the attitude to arrest first and then proceed with the rest is despicable.' The principles which have been laid down to police authorities also talk about the applicability to offences which are punishable and which can extend upto 7 years which is the case under the provisions of this Act also. 11. Accordingly, the petitioner is granted interim bail subject to the satisfaction of the Chief Judicial Magistrate/Illaqa Magistrate, Rohtak, on the following conditions, which were suggested on behalf of the petitioner himself:- i) The petitioner shall not leave the country during the pendency of the investigation. ii) The petitioner shall report before respondent No.3, on every alternate working day at 10 am to 2 pm, at Rohtak, till the next date on which the petition is taken up for hearing by the Court; (iii) The deposit of `20 lacs in favour of respondents No.2 3 shall be made at the time of release before the Chief Judicial Magistrate/Illaqa Magistrate, Rohtak. iv) The undertaking to deposit an additional sum of ` 20 lacs with r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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