https://www.taxtmi.com/caselaws?id=253506 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. en-us Wed, 18 Jun 2014 00:00:00 +0530 Wed, 26 Nov 2014 11:41:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253506 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. Case-Laws Central Excise Wed, 18 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253506