2022 (8) TMI 6

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....as Kotni and Ms. Urvashi Kalra, Advocate for the appellant Shri Sanjay Kumar Singh, Authorised Representative for the respondent ORDER P. VENKATA SUBBA RAO: 1. Learned counsel for the appellant submits that a large number of documents were seized by the Department of which only some were relied upon as indicated in the Annexure IV to the show cause notice. The documents which were seiz....

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....e learned counsel and submits that the impugned order is fair and proper and calls for no interference. 2. After hearing both sides, we find that there was indeed violation of principles of natural justice in the matter. Accordingly, we remand the matter back to the original authority with following directions: (i) All documents which were seized from the appellant and which were not r....