(1.) The present application/petition under Section 439 Cr.P.C. has been filed by the accused -petitioner seeking grant of regular bail in criminal complaint bearing No. 1766/2016 dated 03.03.2016, titled as "Central Excise Commissionerate, Jalandhar Vs. M/s. Dunar Foods Limited and Ors." (Annexure P -5) filed under the Section 9 & 9AA of the Central Excise Act, 1944, pending before the Court of learned CJM, Amritsar.
(2.) The petitioner -Mandeep Singla has been arrested by an Inspector of Central Excise, Amritsar under Section 13 of the Central Excise Act, 1944 (for short '1944 Act'). The petitioner has been arrested for commission of an offence punishable under Section 9 and 9AA of the 1944 Act. The petitioner was arrested on 05.01.2016 and the respondent -Central Excise Department (for short 'department') vide application dated 05.01.2016 produced and sought judicial remand from the Learned CJM, Amritsar, who sent the petitioner to judicial custody. The respondent - Department filed Complaint No. 39 dated 03.03.2016 in the Court of Learned CJM, Amritsar.
(3.) The petitioner was arrested being incharge of affairs of M/s Dunar Foods Ltd., alleging evasion of duty amounting to Rs. 29.59 crores for period Aug' 2014 to Jan' 2015 and for the said amount a Show Cause Notice dated 06.01.2016 (Annexure P -6) has already been issued to M/s Dunar Foods Ltd., Tarn Taran. In the said Show Cause Notice, the duty has been demanded from the said company and penalty under Rule 26 of the Central Excise Rules, 2002 has been proposed against the petitioner. As per show cause notice, M/s Dunar Foods Ltd. has cleared in Domestic Tariff Area (DTA) goods i.e. broken rice, basmati rice (small size), rice bran and basmati rice without payment of duty leviable in terms of proviso to Section 3 of the 1944 Act.