2005 (4) TMI 410

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....Shri Randhir Singh, JDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. Appellant filed this appeal against the Order-in-Original passed by the Commissioner of Central Excise, New Delhi. 2. The main contention of the appellant is that the records of the appellants were taken into possession by the Revenue authorities during the search conducted....

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....t. 3. We find that the appellant made request for supply of the documents/records which were not relied upon in the Show cause Notice which were taken into possession by the Revenue, were declined by the adjudicating authority on the ground that these documents are neither relied upon nor relevant to the allegation. We find that the Circular issued by the Department of Revenue are to the e....