MAGNUM STEEL LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS order shall govern the disposal of all the three writ petitions as common questions of law and fact are involved in all of them.

(2.) PETITIONERS in all these three petitions are companies registered under the provisions of Companies Act and are engaged in manufacture of TMT bars and rods, and allow steel falling under Chapter heading 72 and 73 of the Central Excise Tarrif Act.

(3.) RESPONDENTS have filed their return denying the allegations made in the petitions. They contended that the officer who has conducted the raid has reason to believe that certain goods which are liable to be confiscated under the Central Excise Act, 1944 were with the petitioners.