TMI Blog2017 (10) TMI 1644X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 asid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tely after the said search, in reply to the summon issued by respondent No. 4, the petitioner-firm requested respondent No. 4 to provide the photocopies of the seized record in order to enable it to comment upon the same. On October 28, 2005 a Consolidated sum of Rs. 4,00,000 was deposited towards service tax for the quarter period ending on September 30, 2005. On November 14, 2005 summon under section 14 of the Central Excise Act, 1944 was issued by respondent No. 4. On November 17, 2005 one of the partner of the firm replied the summon dated November 14, 2005 and requested to supply the photocopies of the seized record. On November 23, 2005 one of the partner also replied the summon dated November 14, 2005. On January 9, 2006, the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed the entire documents, books of account and other records of the petitioner-firm in the garb of search and seizure proceedings under section 82 of the Act of 1994. For the ready reference of this honourable court, the relevant extract of the provisions of section 82 of the Act of 1994 are being reproduced hereinbelow as under: '82. Power to search premises: (i) If the Commissioner of Central Excise has reason to believe that any documents or books or things which in his opinion will be 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 and seize, such documents or books or things. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 05 is being enclosed, herewith and marked as annexure-1. 2.1. Reply to the paragraph No. 4 has been filed so that averments made by the petitioner are denied and reply to paragraph No. 5 is not there. That the contents of paragraph 4 of the writ petition are not admitted, as the registered premises of M/s. Vigyan Gurukul the service provider was visited by the team of officers on October 19, 2005 on the directions of the Headquarter office confidential vide letter C. No. VI(6)222/AE/JPR-I/05/2926 dated October 7, 2005 to conduct necessary investigation. M/s. Vigyan Gurukul is registered under Service Tax Act. The directions came from the Headquarter office to act on the complaint. There was no need of any search warrant in terms of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epresentative of the appellant which was received by representative of the appellant-petitioner on October 24, 2005 and the same is suppressed. 3.2. Counsel for the respondent has also relied on the letter dated wherein it has been specifically mentioned that the resumption memo was delivered to the petitioner. 3.3. The serious allegations levelled against the respondents officer by the petitioner in paragraph No. 5 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. 3.4. In view of the provisions of section 82 which clearly envisage that any docume ..... X X X X Extracts X X X X X X X X Extracts X X X X
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