VIGYAN GURUKUL Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) By way of this appeal, the appellant has assailed the judgment and order of the Tribunal whereby the Tribunal has disposed of the appeal.

(2.) This Court while admitting the matter framed the following substantial questions of law : -

(3.) Mr. Naresh Gupta has raised contention that in view of the decision of this Court and Supreme Court even if the search and seizure is held to be illegal, the same documents can be relied upon. However, Mr. Gupta has relied upon the decision of this Court in case of Commissioner of Income Tax v. Smt. Umlesh Goel and Ors. reported in (2016) 387 ITR 575 (Raj.) wherein it has been held as under : -