Indira Banerjee, J. - (1.) On or about 11th March, 1999, the Officers of the Director General, Anti Evasion (Central Excise), Kolkata Zonal Unit raided the office and factory premises of the petitioners and seized incriminating documents.
(2.) Thereafter summons were issued to the petitioners, in response to which the authorized representatives of the petitioners appeared and made submissions.
(3.) A show cause notice dated 30th September, 1999 was issued to the petitioner by the Joint Director, Directorate General, Anti Evasion (Central Excise), Kolkata Zonal Unit, calling upon the petitioners to show cause why Central Excise Duty amounting to Rs. 6,75,257/ - should not be imposed in terms of Sec. 11A of the Central Excise Act, 1944 on 65053.75 Kgs of finished goods cleared by the petitioners from their factory during the period 1998 -99. The petitioners were also required to show cause why penalty under Sec. 11AC and interest under Sec. 11AB should not be imposed on the petitioners.;