2009 (3) TMI 1022

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....ion 35G of the Central Excise Act, 1944 (for brevity, 'the Act'), challenging order dated 3-8-2006, passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for brevity, 'the Tribunal'). 2. The Tribunal has proceeded on the findings that adjudicating proceedings have been concluded without releasing the seized (un-relied) documents and that in the absence of those docum....

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....ecorded under Section 14 of the Act and the prejudice which might have been caused to the dealer-assessees. We have no reason to displaced the findings recorded by the Tribunal. As far as the seized documents which were required to be returned, the same is also supported by Circular No. 42/88-CX. 6, dated 24-5-1988 and Circular No. 171/5/96-CX., dated 2-2-1996. We are further of the view that the ....