(1.) Vide the instant petition, the petitioners have sought the quashing of FIR No. 221/2011/E/0006 dated 17.08.2011, registered under Sections 120-B/420/467/468/471 of Indian Penal Code, 1860 at P.S. CBI/EO-III, New Delhi.
(2.) Further, the petitioners have sought to direct the respondent No.1 not to investigate the matter as the offences are non-cognizable and are for violation of the provisions of Central Excise Act and Rules.
(3.) Mr.Sidhartha Luthra, learned Senior Advocate, appearing for the petitioners, submits that Central Excise Department issued circular dated 17.5.2005, whereby, they have powers to searches, seizure, arrest and prosecution. This has been further clarified as follows: