( 1 ) RULE. Learned advocate Mr. B. B. Naik and Mr. V. M. Pancholi, learned Additional Public Prosecutor waives service of rule on behalf of the respective respondents in Criminal Misc. Application No. 7367 of 2003. Learned Standing Counsel for Central Government Mr. Asim Pandya and Mr. P. R. Abichandani, learned Additional Public Prosecutor waives service of rule on behalf of the respective respondents in Criminal Revision Application No. 455 of 2003.

( 2 ) THESE two matters, in substance, arise out of, and challenge an order passed by the the Chief Judicial Magistrate, Surat on September 10, 2003 in a bail application preferred by Pradipkumar Bharatlal Poddar in Anti Evasion File No. V/15-20/dgcei/vapi/2001/part II.

( 3 ) THE facts of the case in brief are that the said Pradipkumar Bharatlal Poddar is a Director of Suvidha Polyster Pvt. Ltd. , [hereinafter referred to as the said Company] which is a 100% Export Oriented Unit [hereinafter referred to as the E. O. U], enjoying special facilities in the form of exemption from excise duty under the Excise Act. The said Company being a 100% E. O. U. , is expected to export its entire manufacture to avail of the exemption