TaxTMI 
TaxTMI 
TaxTMI 
2017 (8) TMI 1444
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.... Poorvi Pan Masala and Scented Zarda Tobacco, situated in plot no. 59, Udgog Kendra-II Ecotech -III Greater NOIDA (U. P in the name and Style of M/s Poorva Pan Masala Private Limited. On Surveillance of plot no. 59 Udyog Kendra-II Ecotech-III Greater NOIDA, it demonstrated that illegal manufacturing of Panmasala at plot no. 48 Phase-I Ecotech-III Greater NOIDA was being carried out without obtaining Central Excise Registration and clearing the excise duty. Both the plots were raided on 15. 3. 2017 . The officers of Anti-Evation Branch of Central Excise Commissionerate NOIDA-II conducted extensive surveillance of both the premises between 3. 3. 2017 to 15. 3. 2017 with the permission of the competent authority. When the team of Central Excise Officers searched the premises of plot no. 48 Phase-I Habibpur on 15. 3. 2017, the gate of the premises was found locked and on being interrogated by the officers from the adjacent units, it emanated that some manufacturing activities of Pan Masala and Tobacco products were carrying on in the said premises. Search warrant was issued by the Additional Commissioner Central Excise commissionerate, NOIDA-II for search of the said premises in presen....
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....hich was declined by Manoj Arora. It was also communicated that another team of the officers from Central Excise Commissionerate NOIDA was conducting search operation at the premises located at plot no. 48 Phase-I Habibpur Ecotech-III Greater NOIDA for probable evasion of excise duty. Thereafter the officers of Anti Evasion , Central Excise NOIDA-II in association with Manoj Kumar Arora made search of the said company and two numbers non-automatic Pan Masala Packing Machines were found in sealed condition. In addition to this one pulverisor machine for grinding two cutter machines, two oven, one domino machine for printing of tin, one number 50KVA DG set. During checking of the unit, an amount of Rs. 8, 87, 000/- (Rupees eight lacs eighty seven thousand ) in Indian Currency in denomination of Rs. 2000/-, Rs. 5000/- and Rs. 100/- were found in the bag kept in the room of the Director. From the record, it evinced that the said amount of currency could be the sale proceeds of the excisable goods manufactured and cleared by the Unit therefore, the officers seized the said currency amounting to Rs. 8. 87 lacs under the provisions of section 121 of Customs Act 1962. Various records relat....
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....agistrate Meerut from where he was sent to District Jail Meerut completely giving adieu to the provisions with regard to search, seizure and arrest. When prima facie no offence is made out against the applicant under section 9 and 9AA of Central Excise Act . The section 9A Excise Act is non-cognizable and compoundable offence . The applicant could not have been apprehended without prior permission of Principal Commissioner Central Excise or Commissioner of Central Excise as contemplated under section 13 of the Act. The limitation for filing the complaint is 60 days and complaint was filed exactly on the last day i, . e. 15. 5. 2017. The money which was kept for the treatment of the applicant was seized and frivolous allegations have been made that Rs. 8. 87 lacs has been recovered from the said factory. It is wrong to say that amount of currency could be the sale proceeds of the excisable goods manufactured and cleared by the unit. The applicant is suffering from serious ailment and his condition is deteriorating day by day . Though the complaint has been filed but cognizance has not been taken , the applicant is entitled to bail. The learned Sessions Judge has rejected the bail of....
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....eto below : (1) ] Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974) , offences under section 9 , except the offences referred to in sub section (1A) shall be noncognizable within the meaning of this Code) 9(1A) The offence relating to excisable goods where the duty leviable thereon under the Act exceeds fifty lakh rupees and punishable under clause (b) or clause (bbbb) of sub section (1) of section 9 , shall be cognizable and non-bailable. [(2) Any offence under this Chapter may, either before or after the institution of prosecution, be compounded by the Chief Commissioner of Central Excise on payment, by the person accused of the offence to the Central Government, of 49 [such compounding amount and in such manner of compounding] as may be prescribed. ] 49 [Provided that nothing contained in this sub-section shall apply to- (a) a person who has been allowed to compound once in respect of any of the offences under the provisions of clause (a), (b), (bb), (bbb), (bbbb) or (c) of sub-section (1) of section 9; (b) a person who has been accused of committing an offence under this Act which is also an offence under the Narcotic Drugs and Ps....