9911796707
TMI Blog2018 (7) TMI 1715X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 filed by Union of India, through Shri Ashutosh Kumar, Assistant Commissioner, Central GST and Central Excise Division - III, Jamshedpur. 2. The present case has been registered on the basis of a complain given by Union of India through Sri Ashutosh Kumar, Assistant Commissioner Central GST, and Central Excise Division III, Jamshedpur alleging therein that M/s Adhunik Alloys & Power Limited, Kandra Chowk, Kandra, Saraikela Kharsawan, Jharkhand (hereinafter referred to as AAPL) having registered with the Central Excise Registration No.AAECA5290RXM001 and engaged in the manufacture of Sponge Iron and Iron & Steel products classifiable under chapter 72 of the first schedule to the Central Excise Tariff Act, 1985. That the petitioner no. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T Credit Rules, 2004 and caused huge loss to the Government revenue. On his act of abetment, fraud, collusion, willful mis-statement and suppression of material facts, the irregular CENVAT credit has been availed by AAPL. That during aforesaid period from 2011-12 to 2012-13 petitioner no.3, Sri S.N.Goswami, Manager (Commercial) AAPL, has abetted in fabricating the documents on the basis of which AAPL has claimed/ availed irregular CENVAT Credit under the CENVAT Credit Rules, 2004 and caused huge loss to the Government revenue. On his act of abetment, fraud, collusion, willful mis-statement and suppression of material facts, the irregular CENVAT credit has been availed by AAPL. Further, it is alleged that AAPL by way of their aforesaid act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been included in Part I of the First Schedule to the Code as being non-bailable. For example, Sections 194, 195, 466, 467, 476, 477 and 505 deal with non-cognizable offences which are yet non- bailable. Of course, here we are concerned with offences under a specific Statute which falls in Part 2 of the First Schedule to the Code. However, the language of the Scheme of 1944 Act seem to suggest that the main object of the enactment of the said Act was the recovery of excise duties and not really to punish for infringement of its provisions. The introduction of Section 9A into the 1944 Act by way of amendment reveals the thinking of the legislature that offences under the 1944 Act should be non- cognizable and, therefore, bailable. From Part ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Central Excise Act, 1944, and the Code of Criminal Procedure, which have been made applicable to the 1944 Act, we are of the view that the offences under the 1944 Act cannot be equated with offences under the Indian Penal Code which have been made non-cognizable and non-bailable. In fact, in the Code itself exceptions have been carved out in respect of serious offences directed against the security of the country, which though non- cognizable have been made non-bailable. 43. However, Sub-section (2) of Section 9A makes provision for compounding of all offences under Chapter II. Significantly, Chapter II of the 1944 Act deals with levy and collection of duty and offences under the said Act have been specified in Section 9, which provides ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t were bailable or not. 46. In the circumstances, we are inclined to agree with Mr. Rohatgi that in view of the provisions of Sections 9 and 9A read with Section 20 of the 1944 Act, offences under the Central Excise Act, 1944, besides being non-cognizable, are also bailable, though not on the logic that all non- cognizable offences are bailable, but in view of the aforesaid provisions of the 1944 Act, which indicate that offences under the said Act are bailable in nature. 47. Consequently, this batch of Writ Petitions in regard to the Central Excise Act, 1944, must succeed and are, accordingly, allowed in terms of the determination hereinabove, and we hold that the offences under the Central Excise Act, 1944, are bailable. Learned counse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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