Access to seized records: photocopies may be supplied at the requester's cost absent a specific legal bar.

An assessee under a pending search-related inquiry was entitled to photocopies of seized documents and records at its own cost. Clause 55(m) of the Central Excise Intelligence and Investigation Manual was read as a whole and did not create any specific prohibition on supplying photocopies. The pendency of the investigation, or alleged non-cooperation by the assessee, did not justify refusal because the Department could proceed on the material available, including ex parte if necessary. The operative legal position is that, absent a clear legal bar, copied access to seized records may be furnished on payment of the relevant cost and charges.

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Issues: Whether the assessee, during a pending search-related inquiry or investigation, was entitled to photocopies of documents and records seized from its possession notwithstanding reliance on the departmental manual.

Analysis: The request was only for photocopies, not return of the originals, and the assessee was willing to bear the cost together with additional manpower charges. Clause 55(m) of the Central Excise Intelligence and Investigation Manual was read as a whole and did not disclose any specific bar against furnishing photocopies of seized documents at the assessee's cost. The fact that the inquiry was pending or that cooperation was in dispute did not justify refusal, as the Department could proceed ex parte on the basis of the material available. The Court found no legal basis to deny the photocopies sought.

Conclusion: The assessee was entitled to receive photocopies of the seized records and documents at its own cost, and the refusal to supply them was unjustified.

Ratio Decidendi: In the absence of a specific legal bar, seized documents may be supplied as photocopies at the requester's cost even while an investigation is pending, and pendency of inquiry or alleged non-cooperation does not by itself defeat that entitlement.

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