2007 (12) TMI 462

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..... nt : Mr. P.P. Malhotra, A.S.G. with Mr. Satish Aggarwala, Mr. Chetan Chawla and Mr. Gaurav Sharma, Advocates ORDER Petitioner has applied for anticipatory bail for alleged violation of provisions of Section 9 (A) (A) of the Central Excise Act as accusations appearing against him are that his company Kurele Fragrances Pvt. Ltd. evaded excise duty to the tune of ₹ 38 cores for which .....

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..... Act and states that petitioner though not the Director of the Company but is liable to be prosecuted under Section 9 as that provision of law is quite wide implicating any one who evades payment of any duty payable under this Act. Learned Additional Solicitor General of India also argued that the petitioner though not Director but is mainly responsible for the affairs of the Company as with a .....

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..... er is being prosecuted through his company Kurele Fragrances Pvt.Ltd. and therefore, Section 9 shall have no applicability in his case as he is not being prosecuted in his individual capacity but being concerned with his company. In this regard he referred to notice issued by the Directorate General of Central Excise Intelligence to the petitioner wherein it is mentioned that a case/inquiry is und .....

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..... Those two co-accused as stated above were the Directors earlier but the present petitioner was never a Director in the Company nor he shown to have any interest in the company except the oral statement of certain persons wherein they have shown the implication of this petitioner in evasion of this duty. I may state that documentary evidence is given precedence to the oral statement. There is n .....

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..... tled to anticipatory bail on the ground of parity rather his case stands on better footing as this petitioner was never a Director of the company. For all these reasons, the petitioner is admitted to anticipatory bail. In the event of his arrest he shall be released on bail on his furnishing a personal bond in the some of ₹ 50,000/- with one surety in the like amount to the satisfaction o .....

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