TaxTMI 
TaxTMI 
2011 (1) TMI 1216
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....ble on records, are as under : That the Anti-Evasion Wing of the Central Excise Department, Jaipur-I carried out search on 18th January, 2011 at the factory premises situated at 269, Govind Nagar (East), Old Ramgarh Mod, Jaipur District run by M/s. Goyal Tobacco Company Pvt. Ltd. The Anti-Evasion Wing also inspected the residence of the accused-petitioner as also his godown. The petitioner is the Director of M/s. Goyal Tabacco Company Pvt. Ltd. During search, the Anti- Evasion Wing of Central Excise Department, found three pouch packing machines and one Tobacco Mixture machine installed in the premises. Apart from these machines, quantity of finished goods i.e. branded un-manufactured Tobacco without Lime tube (Laxmi Brand) having RSP of R....
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....ner as also the learned Special Public Prosecutor for Union of India and perused the material available on record. 4. Learned counsel for the petitioner canvassed that the offence under Section 9 of the Central Excise Act was non-cognizable and bailable. He further canvassed that the tax liability had been created on the presumption that three pouch packing machines were installed in the godown and they were being used for manufacturing Tobacco pouches. In fact, it is a presumptive liability based on no evidence, whereas the fact is that out of three machines, two machines were not in operation as they were not having even the motors. In the absence of motors, it can safely be presumed that these two pouch packing machines were ....
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....t financial years, since the 1st day of April of respective financial year, and shall be construed as operating packing machines for the purposes of rule 7 and dealt with accordingly." 6. The accused-petitioner has evaded the excise duty causing a great loss to the public exchequer. Hence, the offence being of grave nature, the petitioner should not be allowed bail. 7. Albeit, learned counsel for both the parties have argued ad longtum on mixed questions of law and fact, but here, we are confined merely to the adjudication of the instant bail petition. It is true that the alleged offence is non-cognizable and also compoundable as envisaged by Section 9A of the Act of 1944. It is also true that the offence is punishable with impr....