2000 (1) TMI 61

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.... the relief of a direction against the respondents that they be directed to return back the complete records which were seized from his office and different branches in search made somewhere in the year 1994 and 1996 excepting the records which have been relied upon by the department for issuing a show cause notice to the petitioner. The respondents have issued a notice to the petitioner to show c....

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....ed on the number of the documents, facts, circumstances and the legal provisions, the department cannot press its foot to crush the legal defences or the documentary defences available to a noticee. It is fully the choice of a noticee to raise all defences which are available to him under the law and the right of the department/ authority would only be to consider the defences and reject the same ....

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....ermitted to be raised because in the opinion of the department or its officers such defence may prove to be futile. 4. Once it is shown to the department or the department feels that the documents are not required by the department and the department is of the considered opinion that it is not relying upon the documents, then, it is duty bound to return the records. They have no authority eithe....