R.K.Agrawal, J. - (1.) By means of the present writ petition under Article 226 of the Constitution of India the petitioner - M/s. Raghuram Grah Pvt. Ltd. and Chandra Mohan Sahu, who is the Managing Director of the aforementioned Company, seek a writ, order or direction in the nature of certiorari quashing the order dated 16th January, 2004 (Annexure 17 to the writ petition) passed by the Commissioner, Central Excise and Service Tax, Allahabad, Respondent No. 1. They also seek a writ, order or direction in the nature of mandamus commanding respondents to revoke the "freezing" of bank accounts of the Petitioner No. 1 Company being Current Account No. 28430 and DRCs. Account Nos. 7538, 7539, 7540 and 7541 and other consequential reliefs.
(2.) Briefly stated the facts giving rise to the present writ petition are as follows : The Petitioner No. 1 is a Private Limited Company incorporated on 19th December, 2000 under the provisions of the Companies Act, 1956. The Petitioner No. 2 is its Managing Director. The main object of the Petitioner No. 1 is to carry on business of the Resort, Motel, Hotel, Restaurants etc. i.e. Business of Real Estate. According to the Petitioner No. 1 it is not engaged in any manufacturing activity which may make it amenable to the provisions of the Central Excise Act, 1944. However the Petitioner No. 2 is doing business of Kirana Goods in the name and style of M/s. Chandra Kamal Agency. He is the Managing Director of M/s. Kane Media Private Ltd. which is engaged in publication of a daily newspaper known as 'Sri India'. Thus, according to the petitioners they are not engaged in any manufacturing activities. However, it is stated by the petitioners that two brothers of Petitioner No. 2 are engaged in business of manufacturing Desi gutka and they have nothing to do with it. A search and seizure was conducted by the officials of the Central Excise Department in the residential premises of Petitioner No. 2 on 8th June, 2002 and certain documents, cash etc. was seized. The Current Account No. 28430 of the Petitioner No. 1 with Union Bank of India, Banda Branch, Banda and DRCs. (fixed deposits) Account Nos. 7538 to 7541 was also freezed. The petitioners had made an application for release of the bank accounts but no heed is being paid on it. As a result of the freezing of the bank accounts the business of the Petitioner No. 1 has virtually come to stand still.
(3.) We have heard Sri Rakesh Kumar, learned Counsel for the petitioners and Sri S.C. Misra, learned Additional Standing Counsel for the respondents.;