M.C.Agarwal, J. - (1.) These writ petitions arise out of the same matter raising similar points. The counsel on both sides are common and the pleadings are identical. They were, therefore, heard together finally at the admission stage and are disposed of by this common order.
(2.) In writ petition No. 861 of 1996, the petitioner is Rakesh Bagla, who is the Managing Director of M/s. Alfa Castings Private Limited and M/s. Alfa Springs Limited, both having their registered office at City Centre, Mall Road, Kanpur. In Writ Petition No. l of 1997, the petitioners are Nasir Khan, Shaheed Ali and Basiq Ansari. Nasir Khan claims to be a commission agent supplying scrap to M/s. Alfa Castings Private Limited. Shaheed Ali claims to be an excise clerk in M/s. Alfa Springs Limited and Basiq Ansari claims to be working as excise clerk in M/s. Alfa Castings Private Limited. M/s. Alfa Castings Private Limited is said to be engaged in the manufacture of M.S. ingots from iron, iron scrap and sponge iron etc. On the other hand, M/s. Alfa Springs Limited is said to be engaged in the business of manufacturing M.S. bars (saria) for which it purchases M.S. ingots, inter alia, from M/s. Alfa Castings Private Limited.
(3.) On 21st August, 1996, a team of officers from the Directorate of Anti-Evasion (Central Excise), New Delhi, and the Zonal Office of the Central Excise at Kanpur conducted a search at the two factories of the two companies situated at Orai in District Jalaun. Several incriminating documents were alleged to have been recovered indicating evasion of excise duty and investigation has been started by a team of Central Excise investigators at New Delhi.;