https://www.taxtmi.com/caselaws?id=87018 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. en-us Mon, 09 Jun 1997 00:00:00 +0530 Mon, 29 Aug 2011 18:38:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87018 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. Case-Laws Central Excise Mon, 09 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87018