https://www.taxtmi.com/caselaws?id=183628 Revenue authorities were required to segregate seized material, return documents not proposed to be relied upon, and supply copies of the relied upon documents before adjudicating the show cause notices. Departmental circulars governing seizure and return of documents were treated as binding on the Revenue, and withholding copies while retaining irrelevant material was found to prejudice the assessee's ability to respond effectively and prepare a defence. The writ petition succeeded, and the assessee was directed to receive effective access to the seized material necessary for adjudication. en-us Thu, 01 Mar 2007 00:00:00 +0530 Thu, 16 Jun 2016 17:53:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183628 Revenue authorities were required to segregate seized material, return documents not proposed to be relied upon, and supply copies of the relied upon documents before adjudicating the show cause notices. Departmental circulars governing seizure and return of documents were treated as binding on the Revenue, and withholding copies while retaining irrelevant material was found to prejudice the assessee's ability to respond effectively and prepare a defence. The writ petition succeeded, and the assessee was directed to receive effective access to the seized material necessary for adjudication. Case-Laws Central Excise Thu, 01 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183628