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S.S.KANG, C.N.B.NAIR
Shreewood Products (P. ) Ltd. – Appellant
Versus
Collector of Central Excise, New Delhi – Respondent
Per S.S. Kang :
Heard both sides. Appellant filed this appeal against the Order-in-Original passed by the Commissioner of Central Excise, New Delhi.
2. The main contention of the appellant is that the records of the appellants were taken into possession by the Revenue authorities during the search conducted by the Revenue officers. The contention of the appellant is that they had 'specifically asked for the copies of the non-relied upon documents but they were handed over the copies of relied documents only. The contention of the appellant is that the records were necessary to submit a defence reply to the Show-cause Notice. The appellant also relied upon Circular No. 42/88-CX. 6 dated 24.5.88 and 171/5/96-CX dated 2.2.96 [reported in 1996 (12) RLT M119] issued by the Department of Revenue where it was specifically clarified that after the issuance of Show-cause Notice to the party, the documents/ records which have not been relied upon may be returned to the party under proper receipt. The contention of the appellant is that the non-relied upon documents were not given by the Revenue authorities in spite of specific request.
3. We find that the appellant made request for supply
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