2010 (6) TMI 99

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....mal proceedings were initiated against the petitioner by the Central Excise Department. In furtherance of the proceedings, a show cause notice was issued against him on 7-7-2008. Lateron, a corrigendum was issued to the show cause notice by the Director Genera] of Central Excise Intelligence on 9-9-2008. The petitioner submitted a format application 20-1-2009, requesting the Commissioner, Central Excise, Meerut-I to make available to him physical form/hard copies of the documents relied upon by the Department and referred in the show cause notice dated 7-7-2008. Detailed submissions were made that the copies of the documents mentioned in the show cause notice and other materials were necessary for offering proper and adequate reply to the s....

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....Division Bench of this Court in Writ Petition (Tax) 249 of 2007, M/s. Bhushan Steel & Strips Ltd. v. Union of India and others, on 1-3-2007 in support of his submissions. In this case, the Division Bench of this Court has placed reliance on several judgments rendered by Hon'ble Apex Court and other High Courts. 4. Next judgment relied upon by the learned Counsel for the petitioner is 2009 (242) E.L.T. 189 (Del.), J & K Cigarettes Ltd. v. Collector of Central Excise in support of his submission. 5. After hearing learned counsel for the petitioner as well as learned Standing Counsel and perusing the materials on record, this Court finds sub stance in the submissions of learned counsel for the petitioner. In Tribhuvandas Bhimji Javeri v.....

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....on, this Court is also of the view that its obligatory on the part of the revenue to return non-relied documents to the assessee. The relied documents or copies thereof must also be furnished to enable the petitioner to plead its case effectively and defend itself. 8. In view of above, the writ petition is finally disposed of with the directions to the respondents No. 1 and 2 to return original and non-relied documents and to furnish the copies (hard/photo copies) of the relied upon documents to the petitioner. The petitioner shall also be permitted to inspect the original documents and the materials sought to be used against him during the proceedings. 9. In the present case, the statements of some witnesses have been relied upon by ....