1. Petitioner was one of the Directors of an Industrial Unit engaged in manufacture and sale of Iron & Steel Product.
2. A search and seizure operation was carried out by the officers of the Directorate General of Central Excise Intelligence, Jamshedpur at the factory site. Accordingly, the petitioner was summoned to give evidence and documents on several occasions.
3. Petitioner claimed that in spite of all cooperation, he was arrested. It was submitted by him that evasion of excise duty is treated as cognizable offence only when amount exceed Rs. 1 crore. Further, arrest could be made only whenfinal quantification of the alleged evasion of duty is made by the department, which was not made in his case.