2021 (12) TMI 1314

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..... 002 - HELD THAT:- Petition are are disposed of by directing the Respondent No.2/Adjudicating Authority to consider the case of the petitioner for return of the documents, which the Adjudicating Authority does not want to rely upon and return the same to the petitioner as per Rule 24A of the Central Excise Rules, 2002 after giving opportunity of hearing to the petitioner and considering its submis .....

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..... ents seized in course of search and seizure proceedings, which according to the petitioner, the respondents concerned are not entitled to retain, if the same are not relied upon documents in view of Rule 24A of the Central Excise Rule, 2002. Considering the submission of the parties, this writ petition, being WPA 9985 of 2021 and CAN 1/2021 are disposed of by directing the Respondent No.2/Adjud .....

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