TaxTMI 
TaxTMI 
2014 (11) TMI 823
X X X X Extracts X X X X
X X X X Extracts X X X X
.... "That the Hon'ble Court may be pleased to issue writ of mandamus, certiorari and/or any other appropriate writ, order or direction in the nature of writ and thereby may order suitably so that the respondents herein may provide photocopies of the records and documents seized by them under cover of the panchnama dated 7-12-2013 from the possession of the petitioners herein." 4. It is the case on behalf of the petitioners that the petitioners require the photocopies of the documents/files seized under the panchnama, dated 7-12-2013, which have been seized from the possession of the petitioners, in his day-to-day business and while having correspondence with different authorities. It is submitted that when the petitioners approached the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....oners are not entitled to the record seized. It is submitted that as such the petitioners would have a right of inspection of the seized documents only. It is submitted that considering Clause 55(m) of the Central Excise Intelligence and Investigation Manual the petitioners shall not be entitled to get back the documents seized till the investigation/inquiry is concluded and the show cause notice on the same has been issued. It is submitted that as such whatever shall be relied upon by the Department the same shall be supplied along with the show cause notice. 7. Heard the learned advocates appearing on behalf of the respective parties at length. At the outset, it is required to be noted that the petitioners have demanded the photocop....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ad, which reads as under; "55. The legal safeguards relating to search are provided in Section 100 and other Sections of the Cr.PC. These safeguards have been detailed at para 14 of Chapter III of the Manual. The judicial pronouncements relating to search and seizure are also listed in para 56 of this Chapter. Together they provide a comprehensive picture. In the course of search, it has to be ensured that the legal rights of the person being searched are respected because any violation thereof may affect the search adversely. The assessee/occupant of the premises has the following rights :- (a) To see the warrant of authorisation duly signed & sealed by the issuing authority. (b) To v....
X X X X Extracts X X X X
X X X X Extracts X X X X
...., such rights are not available with respect to private records till such time a Show Cause Notice is issued." 9. On considering Clause 55 of the Central Excise Intelligence and Investigation Manual as a whole it confers certain right upon the assessee/occupant of the premises at the time of search and seizure. One of the right conferred is Clause 55(m). However, there is no specific bar and/or provisions under which the petitioners can be denied the photocopies of the documents seized that too when it is asked at the cost of the petitioners. 10. Under the circumstances, we are of the opinion that as such there is no justification on the part of the concerned respondents in not providing photocopies of the documents seized under....