https://www.taxtmi.com/caselaws?id=194012 Rule 24A of the Central Excise Rules, 2005 requires seized books and documents to be returned if not relied upon in the show cause notice, and requires copies to be supplied where retention is necessary. The dispute concerned whether 11 identified documents had already been furnished to the assessee for reply to the notice. On the material before the Gauhati HC, that factual issue could not be conclusively resolved in appeal and was left to the adjudicating authority on its own record. The assessee's grievance of prejudice from non-supply was preserved, and the authority was directed to decide the objection before further adjudication. en-us Mon, 19 Aug 2013 00:00:00 +0530 Fri, 25 Aug 2017 18:49:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194012 Rule 24A of the Central Excise Rules, 2005 requires seized books and documents to be returned if not relied upon in the show cause notice, and requires copies to be supplied where retention is necessary. The dispute concerned whether 11 identified documents had already been furnished to the assessee for reply to the notice. On the material before the Gauhati HC, that factual issue could not be conclusively resolved in appeal and was left to the adjudicating authority on its own record. The assessee's grievance of prejudice from non-supply was preserved, and the authority was directed to decide the objection before further adjudication. Case-Laws Central Excise Mon, 19 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194012