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2017 (5) TMI 869 - AT - Central ExcisePrinciples of natural justice - Clandestine manufacture and removal - manmade fabrics - confiscation of goods - penalty - Held that: - when the assessee is requesting to release the documents withdrawn under Panchanama, it is incumbent on the adjudicating authority to return the documents particularly when the same is not relied upon. Even if it is relied upon, the documents have to be given to the assessee. Therefore, the denial of release of the documents on one or other pretext by the adjudicating authority is clear violation of principles of natural justice. In this fact, the matter needs to be remanded to the original adjudicating authority - appeal allowed by way of remand.
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