Anticipatory bail in fiscal prosecution was granted with strict conditions after an undertaking to appear and pay dues.

Anticipatory bail may be granted in a fiscal prosecution where the accused undertakes to appear before the trial court and comply with payment obligations, if strict conditions are sufficient to secure attendance and safeguard the revenue interest. The existence of a complaint under the Finance Act, 1994 and a non-bailable warrant for non-appearance weighed against relief, but the accused's undertaking to appear and make initial payment supported conditional protection from arrest. The operative effect is release on anticipatory bail subject to stringent compliance-linked safeguards.

---

---

Issues: Whether anticipatory bail should be granted to an accused in a service tax evasion case where a non-bailable warrant had been issued for non-appearance.

Analysis: The petition was based on the accused's undertaking to appear before the trial court, deposit an initial sum towards the outstanding tax dues, and comply with further payment obligations. The Court noted the existence of the complaint under the Finance Act, 1994, the issuance of the non-bailable warrant, and the concern that the accused had not appeared earlier. However, the Court accepted the undertaking and held that release on anticipatory bail with strict conditions would serve the ends of justice.

Conclusion: Anticipatory bail was granted subject to stringent conditions.

Final Conclusion: The accused was enlarged on anticipatory bail in the fiscal prosecution, with compliance-linked safeguards imposed to secure appearance and payment.

Ratio Decidendi: Anticipatory bail may be granted in a fiscal prosecution where the accused furnishes an undertaking to appear and comply with payment obligations, if the Court finds that strict conditions will adequately secure the ends of justice.

---