1. The present Criminal Appeal is moved against concurrent findings of dismissal of discharge application by the Special Chief Judicial Magistrate at Kanpur Nagar, Uttar Pradesh (hereinafter, "Trial Court") and the High Court of Judicature at Allahabad (hereinafter, "High Court") as moved by M/s Rimjhim Ispat Limited, M/s Juhi Alloys Limited, and Shri Yogesh Aggarwal (hereinafter, "Appellants") in the criminal proceedings that were initiated against it under S.9 and S.9AA of the Central Excise Act, 1944 (hereinafter, " CEA 1944").

3. The factual matrix, as selectively presented by the Appellants, reveals that on 22/11/2007, a search was conducted at the premises, offices and factories, of Appellant No.1, unearthing serious irregularities that culminated in the initiation of proceedings via two separate Show Cause Notices (hereinafter, "SCNs"). The first, da