Mohit Gupta V. Union of India Through Central Excise Department, Distt. Alwar (Raj.)

CRLMB/8377/2017

AI Insights

Mohit Gupta, the proprietor of M/s. Metal Alloys Industries, was accused of evading excise duty amounting to Rs.12,33,793 and falsely claiming CENVAT credit of Rs. 2,57,39,585. The Central Excise Department, District Alwar, filed the case against him. The court considered the economic implications of the offenses, the gravity of the crimes, and the likelihood of repetition before deciding on the bail application. The judgment referenced several similar cases to underline the seriousness with which economic offenses are treated and the precedent of denying bail in such circumstances.

• Counselvise Citation: [2017] 140 COUNSELVISE.COM (IT) 803028 (HC-RAJASTHAN)
• Appeal Type: Others
• Pronouncement Date: 07-07-2017
• Assessment Year: misc
• Other Referred Cases: Amal Mubarak Salim Al Reiyami Vs. Union of India, Syed Mohammad Zama Vs. State of Rajasthan, Punjeet Bhandari Vs. State of Rajasthan, Suresh Sharma Vs. State of Rajasthan and Anr., Rajesh Goyal Vs. Union of India & Ors.
• Laws Referred To: Central Excise Act, 1944, Cr.P.C. Section 439
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: ADVOCATE
• Assessee Lawyers: ADVOCATE
• Keywords: Bail application; CENVAT credit; Economic offence; Excise Duty; Tax Evasion; National interest
• Section: 439

Judgement Text

"-1- र\u0002जस\u0005 \u0006\u0002न\u0005उच\u0005 \u0005न\u0005 \u0002 \u0002ल \u0005ज प\u000fर\u0005प\u0010ठ\u0005ज प\u000fर आद\u0014श S.B.Cr. Misc. Bail Application No.8377/2017 Mohit Gupta S/o Sh. Ramnivas Gupta, Aged About 41 Years, R/o House No. 439/111, Street No.9, Bholanath Nagar, Shahadara, New Delhi, Proprietor M/s. Metal Alloys Industries, G-1/885, RIICO Industrial Area Chuopanki, Bhiwadi, Distt. Alwar (Raj.) At Present Confined in Central Jail Jaipur. ---Accused-Petitioner Versus Union of India Through Central Excise Department, Distt. 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\u0005 कर\u0005 दद \u0014\u0005 ग \u0014\u0005 हF।\u0005 क\u0006नR\u0005 क+\u0005 पत \u0005 प\u0002\u0006*\u0005 क$\u0005 उपलब \u0005 नह\"\u0017 कर\u0002 \u0010\u0005 ग \u0010\u0005 हF।\u0005 प\u0002\u0006*\u0005 ददन\u0002\u0017क\u0005 05.06.2017 क$\u0005 धगरफ \u0002र\u0005 कक \u0002\u0005 ग \u0002\u0005 हF। आर$वप \u0005अपर\u0002 \u0005अस\u0017ज\u0014 \u0005पक W त \u0005क\u0002\u0005हF।\u0005प\u0002\u0006*\u0005न\u0014\u0005क$ई\u0005गल \u0005स\u0014नव\u0014र\u0005कल\u0014म नह\"\u0017\u0005कक \u0002\u0005हF।\u0005वव(\u0002ग\u0005क \u0014 \u0005पररपतR\u0005क+\u0005प\u0002लन\u0002\u0005वव(\u0002ग\u0005द\u0002र\u0002\u0005नह\"\u0017\u0005क+\u0005ग \u0010\u0005हF। अ : उस\u0014\u0005जम\u0002न \u0005क\u0002\u0005ल\u0002(\u0005दद \u0002\u0005ज\u0002व\u0014। ववद\u0002नL \u0005 अध वक\u0002\u0005 प\u0002\u0006*\u0005 न\u0014\u0005अपन\u0014\u0005 कX\u0005 क \u0014 \u0005 सम\u0006#न\u0005मE\u0005म\u0014क\u0005म\u0002ई\u0005दBप (इजण; \u0002) प\u0002.भल. बन\u0002म\u0005 >तन न\u0005ऑफ\u0005इजण; \u0002\u0005एव\u0017\u0005अन \u0005Writ Petition (C) 525/2016 C M 2153/16, जजस\u0014\u0005 कक\u0005 द\u0014हल\"\u0005 उच \u0005 न \u0002 \u0002ल \u0005 न\u0014\u0005 ददन\u0002\u0017क 01.09.2016 क$\u0005तनरण# \u0005कक \u0002\u0005हF, क\u0002\u0005अवलमबन\u0005भल \u0002\u0005हF। उक\u0005 कX\u0005क\u0002\u0005ववर$ \u0005कर \u0014\u0005ह\u000fए\u0005ववद\u0002नL \u0005अध वक\u0002\u0005श\u0010\u0005भसद\u0002\u0006#\u0005र\u0002\u0017क\u0002\u0005न\u0014 क \u0014 न4\" \u0005 उतप\u0002द\u0005 श\u000fलक\u0005 क+\u0005 ओर\u0005 स\u0014\u0005 तनव\u0014दन\u0005 कक \u0002\u0005 हF\u0005 कक\u0005 प\u0002\u0006*\u0005 न\u0014 20,41,83,011/-रप \u0014\u0005क\u0002\u0005CENVAT वर#\u00052014-15,2015-16 व\u00052016-17 मE कपरप>व#क\u0005 प\u0002प\u0005 कक \u0002\u0005 हF, जजसक\u0002\u0005 अ(\u0010\u0005 क\u0005 क$ई\u0005 उतप\u0002द\u0005 श\u000fलक\u0005 जम\u0002\u0005 नह\"\u0017 कर\u0002 \u0002\u0005ग \u0002\u0005हF।\u0005प\u0002\u0006*\u0005क \u0014 \u0005उ $ग\u0005पर\u0005न\u0005 $\u0005बबजल\"\u0005क\u0002\u0005कन\u0014कशन\u0005हF\u0005और\u0005न ह\"\u0005उसन\u0014\u0005वव \u000f \u0005वव(\u0002ग\u0005स\u0014\u0005;\u0010\u0005ज\u0010\u0005स\u0014र\u0005लग\u0002न\u0014\u0005क+\u0005अन\u000fमत \u0005ल\u0014\u0005रख\u0010\u0005हF।\u0005वह ककस\u0010\u0005पक\u0002र\u0005क\u0002\u0005उतप\u0002दन\u0005नह\"\u0017\u0005कर\u0005रह\u0002\u0005हF\u0005।\u0005प\u0002\u0006*\u0005न\u0014\u0005फज*\u0005दस \u0002व\u0014ज\u0005 F \u0002र कर\u0005 अपन\u0014\u0005 ररश \u0014द\u0002रR\u0005 स\u0014\u0005 बबल\u0005 प\u0002प\u0005 कर\u0005 भसफ # \u0005 क\u0002गज$\u0005 व\u0005 एक\u0002उन_स\u0005 मE ह\u0014र\u0002फ \u0014 र\"\u0005कर\u0005इ न\u0010\u0005बड\u0010\u0005र\u0002भश\u0005क\u0002\u0005क \u0014 न4\" \u0005सरक\u0002र\u0005क$\u0005न\u000fकस\u0002न\u0005पह\u000f\u0017 \u0002 \u0002\u0005हF। आध\u0006#क\u0005अपर\u0002 R\u0005क \u0014 \u0005म\u0002मल\u0014\u0005मE\u0005स\u0002म\u0002न \u0005तन म\u0005ज\u0014ल\u0005हF, ब\u0014ल\u0005नह\"\u0017\u0005हF। अ : जम\u0002न \u0005आव\u0014दन\u0005तनरस \u0005कक \u0002\u0005ज\u0002व\u0014। -3- अध वक\u0002\u0005ववपक\u0010- क \u0014 न4\" \u0005उतप\u0002द\u0005श\u000fलक\u0005न\u0014\u0005अपन\u0014\u0005 कX\u0005क \u0014 \u0005सम\u0006#न\u0005मE Amal Mubarak Salim Al Reiyami Vs. Union of India 2015 (321) E.L.T. 590(Raj.), Syed Mohammad Zama Vs. State of Rajasthan 2015(320) E.L.T.431(Raj.), Punjeet Bhandari Vs. State of Rajasthan एकलप\u0010ठ\u0005 द\u0002जण;क वववव \u0005जम\u0002न \u0005प\u0002\u0006#न\u0002\u0005पत\u0005स\u0017ख \u0002-10857/2010 ,ज$\u0005कक\u0005इस\u0005न \u0002 \u0002ल \u0005क+ सहप\u0010ठ\u0005द\u0002र\u0002\u0005ददन\u0002\u0017क\u000503.01.2011 क$\u0005तनस \u0002रर \u0005क+\u0005ग \u0010\u0005हF।, Suresh Sharma Vs. State of Rajasthan and Anr. एकलप\u0010ठ द\u0002जण;क\u0005 वववव \u0005 जम\u0002न \u0005 प\u0002\u0006#न\u0002\u0005 पत\u0005 स\u0017ख \u0002\u0005 7225/2014, ज$\u0005 कक\u0005 इस न \u0002 \u0002ल \u0005द\u0002र\u0002\u0005ददन\u0002\u0017क\u000526.06.2014 क$\u0005तनस \u0002रर \u0005कक \u0002\u0005ग \u0002\u0005हF। व\u0005 Rajesh Goyal Vs. Union of Indial & Ors., एकलप\u0010ठ\u0005 द\u0002जण;क वववव \u0005 जम\u0002न \u0005 प\u0002\u0006#न\u0002\u0005 पत\u0005 स\u0017ख \u0002-726/2011 ज$\u0005 कक\u0005 इस\u0005 न \u0002 \u0002ल \u0005 द\u0002र\u0002 ददन\u0002\u0017क\u000527.01.2011 क$\u0005तनस \u0002रर \u0005कक \u0002\u0005ग \u0002\u0005हF, क\u0002\u0005अवलमबन\u0005भल \u0002\u0005\u0005हF \u0006\u0002\u0005कत प \u0005पररपतR\u0005क$\u0005प\u0014श\u0005कक \u0002\u0005ग \u0002\u0005हF। उ( \u0005पक\u0005क \u0014 \u0005 कX\u0005पर\u0005वव \u0002र\u0005कक \u0002\u0005ग \u0002। जह\u0002\u0017\u0005 क\u0005 \u0005 म\u0014क\u0005 म\u0002ई\u0005 दBप(इजण; \u0002) प\u0002.भल. बन\u0002म\u0005 >तन न\u0005 ऑफ इजण; \u0002\u0005एव\u0017\u0005अन \u0005(उपर$क) क\u0002\u0005पश\u0005हF, इसमE\u0005प\u0002रर \u0005तनण# \u0005क+\u0005क= \u0002जनवत क$\u0005म\u0002नन\u0010 \u0005सवcच \u0005न \u0002 \u0002ल \u0005न\u0014\u0005SLP (C) No.282/2016 मE\u0005प\u0002रर \u0005आद\u0014श ददन\u0002\u0017क\u000527.09.2016 क \u0014 \u0005द\u0002र\u0002\u0005स\u0006धग \u0005कर\u0005दद \u0002\u0005ग \u0002\u0005हF।\u0005 दन\u000fस\u0002र\u0005\u0005म\u0014क\u0005म\u0002ई\u0005दBप(इजण; \u0002) प\u0002.भल. बन\u0002म\u0005 >तन न\u0005ऑफ\u0005इजण; \u0002 एव\u0017\u0005अन \u0005मE\u0005प\u0002रर \u0005तनण# \u0005प\u0002\u0006*\u0005क$\u0005क$ई\u0005मदद\u0005नह\"\u0017\u0005कर \u0002\u0005हF। Amal Mubarak Salim Al Reiyami Vs. Union of India (उपर$क) क \u0014 म\u0002मल\u0014\u0005मE\u0005इस\u0005न \u0002 \u0002ल \u0005क+\u0005सहप\u0010ठ\u0005न\u0014\u0005अभ(तन \u0002#रर \u0005कक \u0002\u0005हF\u0005कक\u0005:- '' In economic offence, interest of national economy is adversely effected and, therefore, while considering the question of grant of bail to an accused, it should be seen whether it is desirable in national interest or not.'' -4- इस\u0010\u0005 पक\u0002र\u0005 Syed Mohammad Zama Vs. State of Rajasthan (उपर$क) क \u0014 \u0005म\u0002मल\u0014\u0005मE\u0005इस\u0005न \u0002 \u0002ल \u0005क+\u0005सहप\u0010ठ\u0005न\u0014\u0005अभ(तन \u0002#रर \u0005कक \u0002\u0005हF कक\u0005:- '' when question of adverse effect on the economy of the nation is at stake, the relevant provisions of law must be interpreted in a way which helps to curb the menance rather which encourages it.'' '' Looking to the gravity of offence and likelihood of repetition of same , petitioners are not entitled benefit of bail on merits- In economic offence, interest of national economy is adversely effected and, therefore, while considering the question of grant of bail to an accused, it should be seen whether it is desirable in national interest or not.'' Punjeet Bhandari Vs. State of Rajasthan(उपर$क) क \u0014 \u0005 म\u0002मल\u0014\u0005 मE इस\u0005न \u0002 \u0002ल \u0005क+\u0005सहप\u0010ठ\u0005न\u0014\u0005अभ(तन \u0002#रर \u0005कक \u0002\u0005हF\u0005कक\u0005:- '' Two charges have been levelled against the petitioner. One is related for the Exicise Duty evasion i.e. For Rs.12,33,793 and second one is false credit of cenvat in the tune of Rs. 2,57,39,585/-. which is wrongly claimed by the accused.The accused petitioner has committed the aforesaid offence against the provisions of law. Lastly, he submits that the accused petitioner is a habitual offencer thus, the bail application of the accused petitioner be dismissed. ------------------in this way has put the Central Excise Department to a great loss by not paying central excise, However, without commenting on the merits of the case, in my opinion at this statge, it is not a fit case where the accused petitioner can be given the benefit of bail under section 439 Cr.P.C. In the result, this bail application moved by the accused petitioner u/s 439 Cr.P.C. Is devoid of merits -5- and stands rejected.'' Suresh Sharma Vs. State of Rajasthan and Anr.(उपर$क) क \u0014 म\u0002मल\u0014\u0005मE\u0005इस\u0005न \u0002 \u0002ल \u0005क+\u0005सहप\u0010ठ\u0005न\u0014\u0005अभ(तन \u0002#रर \u0005कक \u0002\u0005हF\u0005कक\u0005:- ''Taxes play vital role in the development of a country and are needed not only for infrastructural purposes but also social medical and other needs of a country. Tax dodgers and evaders are certainly required to be dealt with heavy hands and need no sympathy and Revenue departments are well within their rights to nab tax dodgers and evaders of taxes. This Court do not support tax evaders and tax dodgers. Further, in such cases, where tax evasion is prima-facie of very high value, the question of bail should be considered seriously and it should not be granted as a matter of course. Tax evasion of high value certainly jeopardizes the entire economy of the country and is an economic crime of serious magnitude. It is also to be noticed that evasion of taxes whether Income Tax, Central Excise, Service Tax or any other taxes all come in the category of economic offences and the recent trend of decisions in the matter of bail, in this country, has been to deal with economic offences seriously.'' \u0006\u0002\u0005Rajesh Goyal Vs. Union of Indial & Ors. (उपर$क) क \u0014 \u0005म\u0002मल\u0014 मE\u0005इस\u0005न \u0002 \u0002ल \u0005क+\u0005सहप\u0010ठ\u0005न\u0014\u0005अभ(तन \u0002#रर \u0005कक \u0002\u0005हF\u0005कक\u0005:- '' It is also true that the offence is punishable with imprisonment for a term which may extend to seven years and with fine, but the amount of excise duty, the petitiner is found to have evaded, is undoubtedly large and shocking. It amounts to Rs. 338.25 lac. To my -6- firm view, the act of the petitioner may be termed as 'Royal thievery ' which is opposed to both democarcy and society order.Evading excise duty or tax which is required to be paid by the industralists or businessmen, if not paid honestly by them is also an indirect form of corruption in this civilized society of demcratic state. Such act of evasion of excise duty not only affects the economy of the state but destroy the cultural heritage also. Unless nipped in, the but at the earliest. It is likely to casue turbulence shaking of the ssocio-economic political system in an otherwise healthy, wealthy, effective and vibrant society and ultimately, such excise duty or the tax evaders can create a parallel economy in the state which may pose a serious threat to the nation.In the present state of affairs, the economic offences are undoubtedly more grave in nature than those offences which are otherwise said to be grave.'' जह\u0002\u0017\u0005 क\u0005 पररपतR\u0005 क\u0002\u0005 पश\u0005 हF, सक ># लर\u0005 201/11/2016 ददन\u0002\u0017क 30.09.2016 मE\u0005सपष\u0005रप\u0005स\u0014\u0005ववतनदद#ष\u0005कक \u0002\u0005ग \u0002\u0005हF\u0005कक\u0005:- 7.1-\"It has been decided to revise the monetary limits for arrests and prosecution in Central Excise to maintain uniformity of practice in Central Excise and Service Tax. It is directed that henceforth arrest and prosecution of a person in relation to offences specified under clauses (a) to (d) of sub-section (1) of section 9 of the Central Exicse Act, 1944 may be considered only in cased where evasion of Central Excise duty or misuse of CENVAT Credit is equal to or more than rupees two crore. Central Excise Circular No. 974/08/2013-CX, dated 17.09.2013 and 1009/16/2015-CX, dated 23.10.2015 stand amended -7- accordingly. Circular No. 1010/17/2015-CX, dated 23.10.2015 is rescinded in view of the revision of momentary limits prescribed by this circular. It is again reiterated that arrest and prosecution should not be resorted to in cases of technical nature i.e. where the additional demand of duty/tax is based totally on a difference of opinion regarding interpretation of law.'' जह\u0002\u0017\u0005 क\u0005 \u0002र\u0002-9 (ब\u0010ब\u0010ब\u0010ब\u0010) क \u0014 न4\" \u0005 उतप\u0002द\u0005 श\u000fलक\u0005 क\u0002\u0005 अपर\u0002 \u0005 नह\"\u0017 बनन\u0014\u0005क\u0002\u0005पश\u0005हF, इस\u0005सर\u0014ज\u0005पर\u0005इस\u0005समबन \u0005मE\u0005क$ई\u0005दरपपण\u0010\u0005नह\"\u0017\u0005क+\u0005ज\u0002 सक \u0010\u0005 ।\u0005 >\u0017कक\u0005 अ(\u0010\u0005 क\u0005क \u0014 \u0005अन\u000fस\u0017 \u0002न\u0005 स\u0014\u0005ज$\u0005 थ \u0005आन\u0002\u0005ब \u0002 \u0014\u0005ग \u0014\u0005हT, उनक \u0014 \u0005अन\u000fस\u0002र\u0005प\u0002\u0006*\u0005द\u0002र\u0002\u0005न\u0005 $\u0005अपन\u0014\u0005उ $ग\u0005मE\u0005क$ई\u0005बबजल\"\u0005कन\u0014कशन\u0005ल\u0014 रख\u0002\u0005हF\u0005और\u0005न\u0005ह\"\u0005;\u0010\u0005ज\u0010\u0005स\u0014र\u0005क \u0014 \u0005ब\u0002र\u0014\u0005मE\u0005वव \u000f \u0005वव(\u0002ग\u0005स\u0014\u0005क$ई\u0005अन\u000fमत \u0005ल\" हF\u0005 \u0006\u0002\u0005ककस\u0010\u0005पक\u0002र\u0005क\u0002\u0005उतप\u0002दन\u0005ह$न\u0002\u0005नह\"\u0017\u0005प\u0002 \u0002\u0005ग \u0002\u0005हF। प\u0002\u0006*\u0005 पर\u0005 अपन\u0014\u0005 ररश \u0014द\u0002रR\u0005 व\u0005 अन \u0005 ल$ग$\u0005 स\u0014\u0005 बबल\u0005 ल\u0014कर\u0005 फज* SENVAT कल\u0014म\u0005कर\u0005क \u0014 न4\" \u0005उतप\u0002द\u0005श\u000fलक\u0005वव(\u0002ग\u0005क\u0002\u000521,41,83011/-रप \u0014 क \u0014 न4\" \u0005उतप\u0002द\u0005श\u000fलक\u0005 $र\"\u0005करन\u0014\u0005क\u0002\u0005आर$प\u0005हF, ज$\u0005गम(\u0010र\u0005पक W त \u0005क\u0002\u0005आर$प हF\u0005। पकरण\u0005क \u0014 \u0005समस \u0005 थ R\u0005एव\u0017\u0005पररजस\u0006त R\u0005 \u0006\u0002\u0005पत\u0002वल\"\u0005पर\u0005उपलब कर\u0002 \u0010\u0005 ग \u0010\u0005 स\u0002मग\u0010\u0005 \u0006\u0002\u0005 उपर$क\u0005 न \u0002त क\u0005 दष\u0002न R\u0005 मE\u0005 व क\u0005 कक \u0014\u0005 ग \u0014 अभ(म \u0005 क$\u0005मध नजर\u0005रख \u0014\u0005 ह\u000fए, मT\u0005पकरण\u0005 क \u0014 \u0005इस\u0005प=म\u0005पर\u0005ग\u000fण\u0002वग\u000fण पर\u0005 क$ई\u0005 अजन म\u0005 र\u0002 \u0005 व क\u0005 कक \u0014\u0005 बबन\u0002\u0005 अभ( \u000fक-प\u0002\u0006*\u0005 क$\u0005 \u0002र\u0002-439 दण; पक= \u0002\u0005 स\u0017दह \u0002\u0005 क \u0014 \u0005 प\u0002व \u0002नR\u0005 क \u0014 \u0005 ह \u0005 जम\u0002न \u0005 क+\u0005 स\u000fवव \u0002\u0005 दद \u0002\u0005 ज\u0002न\u0002 न \u0002 $ध \u0005नह\"\u0017\u0005प\u0002 \u0002\u0005ह>\u0017। अ : अभ( \u000fक-प\u0002\u0006*\u0005 द\u0002र\u0002\u0005 पस\u0005 \u000f \u0005 ह\u0005 जम\u0002न \u0005 क\u0002\u0005 प\u0002\u0006#न\u0002\u0005 पत अस\u0005 व\u0010क\u0002र\u0005कक \u0002\u0005ज\u0002 \u0002\u0005हF। (न\u0005 \u00020 बनव\u0002र\"\u0005ल\u0002ल\u0005शम\u0002#\u0005) अतनलशम\u0002# /M-44 "