Anticipatory bail in excise duty evasion was granted subject to deposit conditions and cooperation with investigation.

Anticipatory bail was extended in an alleged central excise duty evasion matter involving clandestine removal and short payment, with the Court treating the applicants' offer to deposit part of the demanded duty and cooperate in investigation as material to the relief. The prosecution raised no objection to acceptance of that proposal. Protection was therefore granted on stringent conditions designed to secure the investigation and protect revenue interests, including deposit of 50% of the demanded duty and compliance with the imposed terms.

---

---

Issues: Whether anticipatory bail should be granted in a case of alleged central excise duty evasion, subject to conditions.

Analysis: The application arose from an allegation of clandestine removal and short payment of central excise duty. The applicants offered to deposit 50% of the demanded duty and to cooperate with the ongoing investigation. The prosecution raised no objection to acceptance of that proposal. In those circumstances, the Court found it appropriate to extend the protection of anticipatory bail on stringent conditions securing the investigation and safeguarding the revenue interest.

Conclusion: Anticipatory bail was granted to the applicants, subject to deposit of 50% of the demanded duty and compliance with the imposed conditions.

---