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2009 (12) TMI 1054 - HC - Central ExciseExtract: .......iction in absence of recording reasons, then writ petition filed by the such assessee is maintainable. In such circumstances, all the three writ petitions stand allowed as no reason to believe was recorded by the officer before conducting the raid. Impugned Panchanama (Annexure P/1) and consequential proceedings against the petitioners are quashed.
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