A.K. Goel, J. - (1.) THIS petition seeks quashing of search and seizure conducted by respondent No. 2 Commissioner of Central Excise and for a direction to refund a sum of Rs. 1, 10,75,019/ - deposited by the petitioners under the threat of arrest. Further prayer is for return of the records of the petitioners. Prayer has also been made for not taking any coercive action of arrest or detention against the petitioners and his employees.
(2.) CASE of the petitioner -firm is that it manufactured Aluminum and Zinc Alloy Ingots falling under Chapter Heading Nos. 76 and 79 of the Central Excise Tariff Act, 1985. The raw material is mainly imported. The custom duty paid is credited to the CENVAT account under the Cenvat Credit Rules, 2004 and credit is availed against liability to pay excise duty on the finished product. On 28.5.2008, search was conducted at the factory of the petitioner firm which was followed by further search on 6.6.2008 and other dates. The petitioners made request to provide copies of the documents which were seized or to allow them to make photocopies of the same. During search, the petitioners were informed that excess stock of raw material was found, for which the petitioners gave explanation. The petitioners sought provisional release of seized material against bond without bank guarantee, but the goods were not released.
(3.) THE petitioners made a deposit of Rs. 1,10,75,019/ - under duress. The respondent No. 2 also seized dross, apart from raw material, which according to the petitioners was not excisable and on that account not required to be entered in the record.;