Right to non-relied upon seized documents upheld, with remand for fresh adjudication after supply and hearing.

The assessee was entitled to supply of seized documents not relied upon by the Department, because withholding those records prevented reconciliation and affected proper adjudication. The adjudicating authority was directed to provide the non-relied upon documents and then grant a fresh hearing. The matter was remanded for fresh adjudication after such supply.

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Issues: Whether the assessee was entitled to supply of the seized documents not relied upon by the Department, and whether the adjudication required to be remanded for fresh consideration.

Analysis: The appellants complained that only the relied upon documents were supplied though several other seized documents were retained. It was found that denial of the remaining seized documents prevented reconciliation of records and affected proper adjudication. The adjudicating authority was therefore directed to supply the non-relied upon documents and thereafter afford a fresh hearing.

Conclusion: The assessee was held entitled to supply of the non-relied upon documents and the matter was remanded for fresh adjudication after such supply.

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