TMI Blog2014 (11) TMI 823X X X X Extracts X X X X X X X X Extracts X X X X ..... ized under the cover of the panchnama, dated 7-12-2013. The petitioners are ready and willing to bear the expenditure towards the photocopies of the record and documents seized and are ready and willing to deposit ₹ 10,000/- more towards the manpower, etc. The aforesaid request has been denied mainly relying upon Clause 55(m) of the Central Excise Intelligence and Investigation Manual as well as on the ground that the petitioners are not cooperating in the inquiry/investigation. An affidavit-in-rejoinder is filed on behalf of the petitioners disputing that the petitioners are not cooperating. On the ground that the petitioners are not cooperating in the inquiry/investigation, the prayer of the petitioners to supply the photocopies of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wing relief; That the Hon ble Court may be pleased to issue writ of mandamus, certiorari and/or any other appropriate writ, order or direction in the nature of writ and thereby may order suitably so that the respondents herein may provide photocopies of the records and documents seized by them under cover of the panchnama dated 7-12-2013 from the possession of the petitioners herein. 4. It is the case on behalf of the petitioners that the petitioners require the photocopies of the documents/files seized under the panchnama, dated 7-12-2013, which have been seized from the possession of the petitioners, in his day-to-day business and while having correspondence with different authorities. It is submitted that when the petitioners app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioners are not entitled to the record seized. It is submitted that as such the petitioners would have a right of inspection of the seized documents only. It is submitted that considering Clause 55(m) of the Central Excise Intelligence and Investigation Manual the petitioners shall not be entitled to get back the documents seized till the investigation/inquiry is concluded and the show cause notice on the same has been issued. It is submitted that as such whatever shall be relied upon by the Department the same shall be supplied along with the show cause notice. 7. Heard the learned advocates appearing on behalf of the respective parties at length. At the outset, it is required to be noted that the petitioners have demanded the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be read, which reads as under; 55. The legal safeguards relating to search are provided in Section 100 and other Sections of the Cr.PC. These safeguards have been detailed at para 14 of Chapter III of the Manual. The judicial pronouncements relating to search and seizure are also listed in para 56 of this Chapter. Together they provide a comprehensive picture. In the course of search, it has to be ensured that the legal rights of the person being searched are respected because any violation thereof may affect the search adversely. The assessee/occupant of the premises has the following rights :- (a) To see the warrant of authorisation duly signed sealed by the issuing authority. (b) To verify the identity of each memb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pon the assessee/occupant of the premises at the time of search and seizure. One of the right conferred is Clause 55(m). However, there is no specific bar and/or provisions under which the petitioners can be denied the photocopies of the documents seized that too when it is asked at the cost of the petitioners. 10. Under the circumstances, we are of the opinion that as such there is no justification on the part of the concerned respondents in not providing photocopies of the documents seized under the panchnama, dated 7-12-2013. 11. In view of the above and for the reasons stated hereinabove, the present petition succeeds. The concerned respondents are hereby directed to provide the photocopies of the record and documents seized by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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