Document return and inspection rights clarified for seized records not relied on in the impugned order.

The Department was directed to return documents not relied upon in the impugned order, while the party was left to seek inspection and copies of the seized records referred to in the show cause notice. The ruling distinguishes between unused material, which must be returned, and relied-upon records, which remain available for inspection and copying. The matter was listed for further mention on the stated date.

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Issues: Whether the Department should return the documents not relied upon in the impugned order and permit inspection and copying of the seized records relied upon in the show cause notice.

Outcome: The Department was directed to return the documents not relied upon in the impugned order, and the party was directed to seek inspection and copies of the documents referred to in the show cause notice. The matter was directed to be mentioned again on the stated date.

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