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3. The case made out by Revenue is that officers intercepted the trucks carrying MS ingots and runners and risers on 5.2.2008. While carrying such goods, on interrogation of the drivers, they were not able to produce proper documents showing excise duty payment on the said goods. Therefore, the goods were seized and further investigation conducted. On further investigation, it was seen that the goods belonged to M/s Jannat Enterprises. The Prop. Shri Imran Khan avoided the investigation team for about two weeks and finally when he produced documents showing procurement of these goods from units located in areas where excise duty is exempted, it was seen that the documents produced did not match the description of goods seized, to the satisfaction of the officers. Therefore, a case was made out that the goods seized were excisable goods on which excise duty was not paid and the appellants were liable to penalty under Central Excise Rules. Therefore, show cause notice was issued for confiscating the goods under Rule 25 of the Central Excise Rules and also for imposing penalties on the appellants under Rule 26 of the Central Excise Rules and confiscating the truck as per the proviso of Section 115 of the Customs Act, 1962 made applicable to Central Excise Act.