RAJENDER SINGH Vs. UNION OF INDIA AND ORS.

JUDGEMENT

(1.) IN the instant writ petition, the challenge is to the arrest memo dated 08.04.2015 (Annexure P6), issued by respondent No. 3 -Superintendent (Anti -Evasion) Central Excise & Service Tax Commissionerate, Rohtak, Haryana and the orders of the Chief Judicial Magistrate, Rohtak, granting judicial remand to the petitioner on 17.04.2015 (Annexure P7) along with dismissal of the bail application orders by the Addl. Sessions Judge, Rohtak.

(2.) VIDE the present interim order, we only propose to deal with the issue of interim bail which we feel, in the facts and circumstances of the case, the petitioner is entitled to during the pendency of the present case since he has already undergone incarceration since 08.04.2015, on account of having been arrested under Section 91 of the Act on the ground that there was reason to believe that he was liable for punishment under the provisions of Section 89(1)(i)(ii) of the Act.

(3.) LEARNED Senior Counsel for Union of India and for the Commissioner of the Central Excise & Service Tax, vehemently opposed the grant of any such relief by submitting that investigation was in progress and huge arrears to the tune of Rs. 4,09,70,016 towards service tax was due. It was submitted that the Courts below had rightly rejected the bail application and the petitioner had a remedy by filing a appropriate petition before this Court on the criminal side. Reliance was also placed upon the judgment of the Supreme Court in Kartar Singh v. State of Punjab : 1994 (3) SCC 569 to submit that the power to grant bail should be exercised in only rare and appropriate cases and extreme circumstances, under Article 226 of the Constitution of India. It was submitted that on account of huge outstanding against the petitioner and due to his non -cooperative attitude, no interim relief was liable to be granted and his detention was sought to be justified.