AB 606/2011 BEFORE HON’BLE MR. JUSTICE C.R.SARMA Heard Mr. P.K. Goswami, learned Sr. counsel assisted by Mr. S. Sarma, learned co unsel appearing for the petitioner. Also heard Mr. D. Das, learned Standing Cou nsel, Central Excise Department and Mr. K. Munir, learned Addl. Public Prosecuto r appearing for the State. Perused the case dairy. This is an application filed under Section 438 CrPC seeking pre-arrest bail in f avour of Pramod Kr. Kedia in connection with C. No. IV(6)5/Hqr s/AE/GHY/Gr. 1/2011 dated 21.2.2011. The petitioner, under an agreement with M/s. VST Industries Ltd., H yderabad, installed a cigarette manufacturing unit at Tezpur and they obtained f inancial benefits under the industrial policy of the Union of India. Subsequentl y, the said benefits, extended to the industry of the petitioner was withdrawn a nd the petitioner was required to refund the exempted amount of excise duty. In view of withdrawal of the said financial benefits extended by the Union of India , the VST Industries Ltd., Hyderabad, i.e. the Principal Company, terminated the agreement with the petitioner. Therefore, the petitioner was required to pay th e entire outstanding principal amount of central excise duty along with the inte rest thereon. Admittedly the principal amount has already been paid. Regarding t he demand of payment of interest, the petitioner challenged the same by filing t he writ petition which ended against the petitioner. Aggrieved by the said order, the petitioner preferred two Writ Appeal Nos. 21 an d 22 of 2011. The hearing in the said writ appeals having been concluded the sam e are pending for final order(s). By order, dated 9.3.2011, passed in the said a ppeals, a Division Bench of this Court directed that until disposal of the appea ls, the interim order dated 19.01.2011 shall continue and thus stay order in res pect of payment is in force. In view of the above, the matter regarding payment of interest having been staye d, the learned Sr. Counsel, appearing for the petitioner, has submitted that the petitioner is awaiting for the verdict in the said writ appeals and that paymen t of interest would be made by the company after the final decision passed in th e said writ appeals. By order dated 24.11.06, the Superintendent of Central Exci se passed a detention order in respect of the machineries of the petitioner’s co mpany directing that the machineries, as mentioned in the said detention notice, should not be removed/altered/sold/exchanged/disposed or otherwise dealt with w ithout prior order of the competent authority. According to the petitioner, afte r closure of the said manufacturing unit the same has been lying abandoned and o n 4.2.2011 it was discovered that the said machineries were stolen away by some miscreants. Accordingly, the petitioner lodged an FIR on 15th of January, 2011 w ith the Officer- -in-Charge, Mahabhirab Police Outpost, Tezpur. Subsequently, according to the petitioner, the VST Industries Ltd. also lodged an FIR on 7.1.2 011 informing the police regarding theft of the machineries aforesaid. The learned Standing Counsel, Central Excise, has submitted that the Central Exc ise Department has also lodged FIR with the police informing theft of the machin eries and the said case, lodged by the Central Excise Department was registered as Tezpur P.S. Case No. 159/2011. Mr. Das, learned Standing Counsel, Central Exc ise Department has submitted that as the detained machineries have dis-appeared from the factory, the prayer for bail made on behalf of the petitioner may be re jected. The learned Sr. Counsel appearing for the petitioner has submitted that the FIR lodged by the petitioner was registered as Tezpur P.S. Case No. 26/2011. The lea rned Sr. Counsel further submitted that the Central Excise Department called the petitioner to their office and thoroughly interrogated him many times and that the said department has been pressurizing the petitioner regarding dis-appearanc e of the detained machineries from the factory, although the petitioner was not responsible for such disappearance. It is the contention of the petitioner that the said machineries have been stolen away, for which police has been informed f or taking necessary action. According to the petitioner, due to the said action on the part of the Central Excise Department, the petitioner is facing much inco nvenience and harassment for no fault on his part. Admittedly on receipt of info rmation regarding dis-appearance of the machineries, police has registered cases and the petitioner has been co-operating with the investigating agency as wel l as the Central Excise Department. There is nothing adverse against the petitio ner, who is on interim bail w.e.f. 4.3.2011. Considering the entire aspect of the matter, I am of the opinion that custodial interrogation of the petitioner is not warranted, inasmuch as, release of the pe titioner on pre-arrest bail will not adversely affect the investigation. Accordi ngly the prayer for bail is allowed. Accordingly, the interim order, dated 4.3.2011, passed by this Court is made abs olute subject to condition that the petitioner shall co-operate with the investigation and he shall make himself available to the Jurisdiction of th e Superintendent, Central Excise Department, Tezpur and the investigating police officer in connection with Tezpur P.S. Case Nos. 159/2011 and 26/2011 as and wh en so required. With the above directions, this bail application is disposed of. Return the case diary. This order shall apply to Tezpur P.S. Case Nos. 159/2011 and 26/2011.