2013 (8) TMI 1047

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..... Nos. 12, 18, 158, 187, 190, 293, 294, 310, 311, 314 and 317 in Annexure-11 to the writ petition to enable the respondents-original petitioners to reply to the show cause notice dated 29-1-2010 issued by the Directorate General of Central Excise Intelligence, Guwahati under the provisions of the Central Excise Act, 1944. By the said notice, respondents have been required to show cause why irregula .....

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..... ices which were required for adjudication. The said invoices were 4000/5000 and photocopies thereof were directed to be handed over. 3. Thereafter, when the matter was taken up by this Court on 28-10-2011, the grievance of the respondents was that the above 11 documents had still not been furnished to them. Learned counsel for the appellant made a statement that the documents will be furnished .....

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..... petitioners-respondents and, if not, what direction ought to be issued. 7. We are in agreement with the learned counsel for the respondents that under Rule 24A of the Central Excise Rules, 2005, the books of accounts and other documents, seized by the Department, are required to be returned, if the same are not relied on in the show cause notice and if the same are to be retained, copies there .....

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