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TMI Blog2018 (7) TMI 1715X X X X Extracts X X X X X X X X Extracts X X X X ..... low shall consider the bail application in the light of the judgment passed in the case of Om Prakash - application disposed off. - A.B.A. No. 477 of 2018 - - - Dated:- 24-4-2018 - MR. ANANT BIJAY SINGH J. For the Petitioners : Mr. Nitin Pasari, Advocate. For the UOI : Mr. Ratnesh Kumar, Advocate. Three petitioners are apprehending their arrest in connection with Complaint Case No. 2550 / 2017, registered and cognizance was taken under Section 9 and 9AA of the Central Excise Act, 1944 and under Section 89 (1)(b) of the Finance Act, 1994, pending in the court of learned Special Judge, Economic Offences, Jamshedpur, lodged on the basis of one Complaint Case No. 2550 / 2017 filed by Union of India, through Shri Ashutosh Kuma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and input services correctly and to follow the procedures as prescribed under the provisions of the Central Excise Act, 1944 and rules made thereunder. That during aforesaid period from 2011-12 to 2012-13 petitioner no.1, Shri Nirmal Kumar Agarwal was the Managing Director of AAPL and thus was in charge of and responsible to the company for the conduct of its business. He was looking after the entire works of the company. That during aforesaid period from 2011-12 to 2012-13 petitioner no.2, Sri khanhaiya Kejriwal, Assistant General 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 Govern ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kata and the appeal was filed on 03.06.2015. That the CENTVAT Credit which has been availed by the company in question has already been reversed and now the situation is such that there is no evasion as on today inasmuch as the company in question does not have to pay a single paisa. Learned counsel for the petitioners relied upon the judgment reported in 2011 (14) SCC 1 and referred to para-40, 41, 42, 43, 44, 45, 46 47 of the judgment. 40. Section 2(i) Cr.P.C. defines a non-cognizable offence , in respect whereof a police officer has no authority to arrest without warrant. The said definition defines the general rule since even under the Code some offences, though non- cognizable have been included in Part I of the First Sch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2(c) of the Code means an offence for which a police officer may, in accordance with the First Schedule or under any other law for the time being in force, arrest without warrant. In other words, on a construction of the definitions of the different expressions used in the Code and also in connected enactments in respect of a non- cognizable offence, a police officer, and, in the instant case an excise officer, will have no authority to make an arrest without obtaining a warrant for the said purpose. The same provision is contained in Section 41 of the Code which specifies when a police officer may arrest without order from a Magistrate or without warrant. 42. Having considered the various provisions of the Central Excise Act, 1944, and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and brought before him in terms of Section 19 of the Act. 45. The decisions which have been cited by Mr. Parasaran deal mainly with powers of arrest under the Customs Act. The only cited decision which deals with the provisions of the Central Excise Act is the decision of the Division Bench of the Punjab Haryana High Court in the case of Sunil Gupta Vs. Union of India. In the said case also, the emphasis is on search and arrest and the learned Judges in paragraph 22 of the judgment specifically indicated that the basic issue before the Bench was whether arrest without warrant was barred under the provisions of the 1944 Act and the Courts had no occasion to look into the aspect as to whether the offences under the said Act were bailable o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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