Ajoy Nath Ray, J. - (1.) The Excise Authorities have issued a show-cause notice dated 22-7-1998 against one M/s. Sona Biscuits Pvt. Ltd., inter alia, for alleged evasion of payment of Central Excise duty amounting to nearly Rs. 111 /2 lakh.
(2.) The writ petitioners' grievance, however, is that at the time of search and seizure relating to Sona Biscuits, their employee, one Senapati happened to be present at the premises and a file of papers and Rs. 8,620/- in cash which were found on his person were also seized by the Excise Authorities.
(3.) Dr. Pal appearing for the petitioners has argued that the connection between Sona Biscuits and the darwan (peon) who was casually present is non-existent. Thus the search and seizure has been extended unreasonably to affect the writ petitioner also, instead of limiting the effect of that to Sona Biscuits alone.;