2005 (4) TMI 410

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..... nt. [Order per : S.S. Kang, Vice-President]. Heard both sides. Appellant filed this appeal against the Order-in-Original passed by the Commissioner of Central Excise, New Delhi. 2. The main contention of the appellant is that the records of the appellants were taken into possession by the Revenue authorities during the search conducted by the Revenue officers. The contention of the app .....

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..... supply of the documents/records which were not relied upon in the Show cause Notice which were taken into possession by the Revenue, were declined by the adjudicating authority on the ground that these documents are neither relied upon nor relevant to the allegation. We find that the Circular issued by the Department of Revenue are to the effect that documents/records which are not relied upon ma .....

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