2009 (3) TMI 1022

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..... passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for brevity, the Tribunal ). 2. The Tribunal has proceeded on the findings that adjudicating proceedings have been concluded without releasing the seized (un-relied) documents and that in the absence of those documents the dealer-assessees were not in a position to file proper reply to the notice or participate in th .....

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..... e have no reason to displaced the findings recorded by the Tribunal. As far as the seized documents which were required to be returned, the same is also supported by Circular No. 42/88-CX. 6, dated 24-5-1988 and Circular No. 171/5/96-CX., dated 2-2-1996. We are further of the view that the Tribunal has taken correct view by remanding the case to the Original Authority for passing the order afresh .....

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