Facts
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.