TaxTMI 
TaxTMI 
2013 (2) TMI 808
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....uded computer floppies etc. 2. It is in connection with the aforesaid search and seizure that the petitioners have preferred this writ petition initially making a prayer for the quashing of the show cause notice dated 5-5-1999 and for a direction to issue fresh notice to the petitioners as well as to its sister concern Indian Chemical Company giving details of alleged evasion of excise duties. Subsequently, on 7-5-2012 the writ petition was amended making an additional prayer for a direction commanding respondents to supply the copies of relied upon documents and to return the non-relied documents in original to the petitioners for enabling them to reply to the above show cause notice and in the meantime to keep the proceedings purs....
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....of 12 years. The object of the petitioners in raising the above demand is to prolong the proceedings by not filing reply. They have succeeded to a great extent as they have not filed reply on one pretext or the other since 5-5-1999. 8. The controversy in the petition is regarding submission of reply to the show cause notice dated 5-5-1999. It is for submitting reply to the aforesaid notice that the petitioners have raised two demands. The first is to supply copies of the certain documents relied upon in the said show cause notice. Secondly, to supply the originals of certain documents which were seized during the search though they have not been relied upon. 9. The said show cause notice calls upon the petitioners to submit ....
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....f the statement of Mohd. Afzal Noorani as demanded has also been supplied vide the aforesaid letter dated 1-2-2012. 12. As regards the Item No. 3 referred to above they are the floppies seized during the search. One Mohd. Hasan a representative of the petitioners has appeared before the Superintendent Central Excise as far back as on 7-1-1999 and the computer print outs taken from the floppies were shown to him whereupon he certified that the print outs were from the floppies which were seized during the search on 20-11-1997. Once the print outs of the same were duly supplied to the representative of the petitioners at the earlier stage as find mention in our decision dated 10-3-2010 passed in earlier Writ Tax No. 541 of 1999 filed ....