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2021 (12) TMI 1314 - CALCUTTA HIGH COURTRetention of documents seized in course of search and seizure proceedings - whether the respondents concerned are entitled to retain the documents, if the same are not relied upon documents in view of Rule 24A of the Central Excise Rule, 2002 - HELD THAT:- Petition are are disposed of by directing the Respondent No.2/Adjudicating Authority to consider the case of the petitioner for return of the documents, which the Adjudicating Authority does not want to rely upon and return the same to the petitioner as per Rule 24A of the Central Excise Rules, 2002 after giving opportunity of hearing to the petitioner and considering its submission, the Respondent No.2/ Adjudicating Authority, if comes to a conclusion that the documents, which the petitioner are asking for return are not to be relied upon in adjudication proceedings in question. The whole exercise must be completed by the Respondent No.2/ Adjudicating Authority concerned within four weeks from the date of communication of this order. Petition disposed off.
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