NABCO BATTERIES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) On the previous date, I had asked Mr. Nijhawan, the learned counsel for the respondent to take instructions in respect of documents and cheques "resumed" by virtue of the panchnama dated 22.01.2014.

(2.) Mr. Nijhawan, learned counsel for the respondent says that a counter affidavit has been filed in the matter. Based on the stand taken in the counter affidavit Mr. Nijhawan says that the documents and the 14 cheques referred to in Annexure A appended to the panchnama cannot be returned to the petitioner, as they have been "seized". For this purpose, the learned counsel relies upon Rule 24 of the Central Excise Rules, 2002 (2002 Rules) and the provisions of Section 110 of the Customs Act, 1962 (the Customs Act).

(3.) The learned counsel for the petitioner says that he would require those cheques to take suitable action qua the cheques in issue.