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Judgment
W.P. (C) 756/2016 : Arguments heard.
Judgment reserved.
The parties are permitted to file their respective written notes of arguments within one week.
CM No. 3280/2016 (for stay)
In Para 10 of the order dated 28th January, 2016 [2016 (41) S.T.R. 785 (Del.)], the Court had ordered that the petitioner will continue to cooperate with the Director General of Central Excise Intelligence (''DGCEI''), answer the queries and provide whatever documents were available in its possession as and when required by the DGCEI.
5.It transpires that pursuant to a letter issued to the petitioner on 8th April, 2016, a truck loaded with 123 cartons of original documents were taken to the office of DGCEI by the representatives of the petitioner. However, the DGCEI appears to have not accepted the said documents aid returned them to the petitioner insisting that the petitioner should now give the information in a particular format. When asked to point out whether there was any provision in the law whereby an assessee could be ordered to create documents which were not in its possession, Mr. Satish Aggarwala, learned counsel for the respondents 2 and 3 was unable to point out any such provision.
On instructions, Mr. Aggarwala states that DGCEI will issue specific summons to the petitioner setting out the particulars of the specific documents which it wants the petitioner to provide, and whether in a hard or a soft copy. If the petitioner has in its possession such documents, either in hard or a soft copy, it will provide the same to the DGCEI as desired.
It is clarified that it will not be necessary for the Managing Director (''MD'') of the petitioner to remain present before the DGCEI for the production of such documents. Any authorised representative of the petitioner can remain present, if so warranted.
Subject to the above modification, the interim order dated 28th January, 2016 will continue to operate during the pendency of the petition. The application is disposed of.
A copy of this order be given dasti under the signature of Court Master.