2021 (11) TMI 9

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..... ate Company all-together. It has further been stated that the salary of the applicant is paid by M/s Stellar Capital Services Limited and the copy of the bank statement where the salary of the applicant has been credited has been brought on record as Annexure No. 2. The learned counsel for the applicant has further submitted that as per the allegations in the First Information Report, it is a case of tax evasion by the Company under the name and style of Cooperative Company Ltd., District Saharanpur. The allegation is that as from the said unit liquor was transported to various licensees in different districts of State and by using a duplicate GST invoice/bilty a different consignment was sent under an already exhausted GST Invoice/bilty a .....

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..... uge excise revenue has been evaded. It has been submitted that apart from the applicant and other co-accused, there are certain officials of the Excise Department who are also involved. He has further submitted that the manner in which the entire conspiracy has been hatched which includes duplication of invoices, gate pass and other documents. It has resulted in evasion of excise apart from that the fact that there are certain electronic evidence available to indicate the complicity of the applicant with the with the entire transactions and his involvement in the said offence can be made out. The learned A.G.A. has also stated that the applicant was the sales head, his responsibility was primarily to achieve sales and in order to that he ha .....

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..... hich may finally be awarded upon conclusion of trial. Considering the rival submissions, the facts and circumstances of the case and the material available on record as well as considering the nature of allegations and accusation against the applicant, the severity of the punishment if convicted and the period of incarceration as well as the fact that no apprehension has been expressed by the learned AGA that the applicant is at the risk of fleeing justice or that he would tamper with evidence or influence any witness, hence, at this stage, without expressing any opinion on the merits of the case, this Court is of the view that the applicant is entitled to be released on bail. Let the applicant Ashwani Upadhyay involved in Case Crime No. .....

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