- (1.) PETITIONER No. 1 is a partnership firm and Smt. Rashida Parveen is one of its partners. The firm is engaged in the manufacturing of ayurvedic medicines which are excisable goods. A search was conducted by the Excise Department on November 20, 1997 and certain incriminating documents were seized which included computer floppies, etc. It is in connection with the aforesaid search and seizure that the petitioners have preferred this writ petition initially making a prayer for the quashing of the show -cause notice dated May 5, 1999 and for a direction to issue a fresh notice to the petitioners as well as to its sister concern, Indian Chemical Company giving details of alleged evasion of excise duties. Subsequently, on May 7, 2012 the writ petition was amended making an additional prayer for a direction commanding the respondents to supply the copies of relied upon documents and to return the non -relied documents in original to the petitioners for enabling them to reply to the above show -cause notice and in the meantime to keep the proceedings pursuant to the show -cause notice in abeyance.
(2.) DURING the course of arguments, Shri V.K. Singh, senior advocate assisted by Shri S. Shekhar, learned counsel for the petitioners gave up the reliefs which were earlier claimed in the writ petition and confined the matter with regard to the direction for the supply of photocopies of the relied upon and the originals of non -relied upon documents which were seized during the search and seizure operation.
(3.) THE petitioners were permitted to file an affidavit giving details of the documents which they actually require. Accordingly a supplementary affidavit was filed. The parties exchanged necessary affidavits and agreed for the final disposal of the petition at the admission stage on the basis of the material brought on record in relation to the prayer as made and confined to above.;