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 Aluminium 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 customs 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.

3. 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 petitione