2006 (8) TMI 384

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.... the Appellant. Shri A.K. Rastogi, DR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - Heard both sides and perused record. 2. The grievance of the appellants is that the adjudicating proceedings have been concluded without releasing the seized (unrelied) documents. It is also being pointed out that, in the absence of such documents, the appellants were not in a posit....

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....ce and fair play. It is unfortunate that the proceeding is concluded by the Adjudicating Authority in this manner despite administrative instructions contained in Circulars Nos. 42/88- CX.6, dated 24-5-1988 and 171-5-96-CX., dated 2-2-1996. 5. The stay applications and appeals are accordingly allowed. The impugned order is set aside and the case is remanded to the original authority for pa....