9911796707
TMI Blog2010 (3) TMI 630X X X X Extracts X X X X X X X X Extracts X X X X ..... ring which certain documents and electronic articles were seized which included certain floppies and a hard disc of a computer from the premises of the petitioners. 3. On the basis of the aforesaid search and seizure operation a notice dated 5-5-1999 (Annexure-6 to the writ petition) was issued to the petitioners to show cause within 30 days of its receipt as to why Central Excise Duty amounting to Rs. 11,46,479.78 be not realised and recovered from them on account of illicit sale of Noorani Tel manufactured by them; why penalty should not be imposed upon them under the Rules and the provisions of the Central Excise Act; and why the interest on the aforesaid excise duty be not realised under Section 11-AB of the Act. 4. The said notice da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stored in the aforesaid floppies by inserting them in various computers but the computers were unable to retrieve any material. Accordingly, he submitted report dated 10-12-2009 that he was unable to get the print out the data from the said floppies which were returned to the custody of the Central Excise Department in scaled condition. 8. The basic argument of Sri V.K. Singh, learned counsel for the petitioner is that unless the petitioners arc supplied with the print out of the data of the aforesaid floppies which is the sheet anchor for issuing the show cause notice, it would not be possible for the petitioners to file a proper reply and to defend themselves. Therefore, if the Advocate Commissioner was unsuccessful in obtaining the pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were supplied to the computer by Shri Asad Rashid, the person appointed by them to look after the accounts work." 11. In view of the recitals aforesaid contained in the show-cause notice, it is apparent that a hard copy of the data stored in the aforesaid floppies was available with the respondents and the same was shown to the representative of the petitioners. Therefore, if necessary, the hard copy so available may again be supplied to the petitioners. In this view of the matter also we are not inclined to go into the details of the factual aspects as to whether the print outs of the data stored in floppies were actually supplied to the petitioners or not and as to whether the floppies as on date are corrupt or whether it is still possib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in that behalf may consider the same and pass a final order, in accordance with law, as expeditiously as possible. In doing so it will be open for the respondents to consider the request of the petitioners for supply of print outs of the data of the floppies in question or even to get help of an expert in this connection. The final order shall be passed on the basis of the material with which the petitioners have been confronted. 16. In the facts and circumstances, we consider it expedient in the interest of justice to observe that whenever such software material is seized during search or even otherwise, the authorities should take care in first obtaining a hard copy of the data stored therein as far as possible in the presence of the par ..... X X X X Extracts X X X X X X X X Extracts X X X X
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