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2017 (10) TMI 1644 - HC - Service TaxSearch or seizure - Correctness of officer of the respondents visiting the premises of the petitioner - whether the visit on October 19, 2005 was a simple visit or search or seizure? The serious allegations levelled against the respondents officer by the petitioner, which was required to be noticed that partner of the firm objected the said illegal search and seizure proceedings but he was threatened of being arrest in case of interference and-his statement was recorded no denial has come on record. HELD THAT:- In view of the provisions of section 82 which clearly envisage that any documents or books or things which in his useful for or relevant to any proceeding under this Chapter are secreted in any place, he may authorise any Assistant Commissioner of Central Excise to search for and seize or may himself search for any seize, such documents or books or things - From the documents, which are referred in resumption memo, it is very clear that the documents which are referred under section 82 of the Act were seized without search warrant. The action of the respondents is contrary to section 82 of the Act. The whole proceedings are vitiated, therefore, the proceedings of October 19, 2005 deserves to be quashed and set aside - petition allowed.
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