https://www.taxtmi.com/circulars?id=1777 Seized documents not relied upon in adjudication must be returned to the persons from whom they were seized under proper receipt. The Show Cause Notice should state that unrelied records may be collected within a defined collection period and must specify the designation and address of the officer responsible for returning the records. en-us Fri, 08 Sep 2006 00:00:00 +0530 Wed, 24 Sep 2008 14:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1777 Seized documents not relied upon in adjudication must be returned to the persons from whom they were seized under proper receipt. The Show Cause Notice should state that unrelied records may be collected within a defined collection period and must specify the designation and address of the officer responsible for returning the records. Circulars Central Excise Fri, 08 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1777