https://www.taxtmi.com/caselaws?id=799725 Regular bail was granted in allegations of cess and excise-duty evasion because the suspected evasion calculation, derived solely from seized machinery under the prescribed formula, raised a prima facie doubt. The observation was limited to bail and neither determined the Rule's validity nor bound the trial court. Absence of prior antecedents, seizure of the machinery, and an unsupported apprehension of repeated conduct weighed against continued custody. en-us Fri, 25 Sep 2026 00:00:00 +0530 Sat, 26 Sep 2026 09:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799725 Regular bail was granted in allegations of cess and excise-duty evasion because the suspected evasion calculation, derived solely from seized machinery under the prescribed formula, raised a prima facie doubt. The observation was limited to bail and neither determined the Rule's validity nor bound the trial court. Absence of prior antecedents, seizure of the machinery, and an unsupported apprehension of repeated conduct weighed against continued custody. Case-Laws Central Excise Fri, 25 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799725