- (1.) THIS batch of appeals is directed against an interim order passed by the Division Bench of the High Court of Calcutta wherein and whereunder the Division Bench has set aside the interim order passed by the learned Single Judge partly and issued a direction to dispose of the writ petition expeditiously within a period of two months.
(2.) AGGRIEVED against the aforesaid order passed by the Division Bench, the present appeals have been filed. The facts giving rise to the present appeals are as follows: M/s Somani Ferro Alloys Ltd., Respondent 1 herein (hereinafter referred to as "the assessee") is a company incorporated under the Companies Act, 1956 and is having its registered office at 15A, Everest House. 46 -C Chowringhee Road, Calcutta -700071. It holds the Central Excise Registration Certificate bearing RC No. 02/SFA/CHAP -72 and 26/KSR/92 dated 1 -7 -1992 for the manufacture of iron and steel products like steel ingots, CTD bars/rods, etc.
(3.) ON or about 4 -10 -1996 officers of the Directorate General of Anti -Evasion (Central Excise) visited the factory and office premises of the assessee. Residential premises of some of the key persons of the assessee were also searched. In the course of search, documents and papers, both statutory and private, were seized. A sum of Rs 1,00,000 (Rupees one lakh) only in cash was also seized at the time of search. The assessee had deposited a sum of Rs 45 lakhs from time to time between 17 -10 -1996 and 19 -6 -1997.;