Supply of seized documents to assessee must be verified before adjudication when reply to show cause notice is pending.

Rule 24A of the Central Excise Rules, 2005 requires seized books and documents to be returned if not relied upon in the show cause notice, and requires copies to be supplied where retention is necessary. The dispute concerned whether 11 identified documents had already been furnished to the assessee for reply to the notice. On the material before the Gauhati HC, that factual issue could not be conclusively resolved in appeal and was left to the adjudicating authority on its own record. The assessee's grievance of prejudice from non-supply was preserved, and the authority was directed to decide the objection before further adjudication.

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Issues: Whether the assessee was entitled to copies of the documents relied upon or seized by the Department for filing a reply to the show cause notice, and whether the appellate court could finally determine on the existing record if those documents had already been furnished.

Analysis: Rule 24A of the Central Excise Rules, 2005 contemplates return of books of account and documents seized by the Department if they are not relied upon in the show cause notice, and where retention is necessary, copies are to be supplied to the assessee. The dispute turned on whether the 11 documents identified by the writ petitioners had in fact already been furnished. On the material before the Court, that factual question could not be conclusively decided in the appeal and was more appropriately left to the adjudicating authority with reference to its own record. The Court therefore preserved the assessee's grievance that non-supply of documents may prejudice its defence and ensured that the objection would be decided before further adjudication.

Conclusion: The assessee was entitled to insist on supply of the documents if they had not already been furnished, and the issue was to be decided by the adjudicating authority before proceeding further.

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