(i) Where it has been found during the course of investigation or adjudication that, any draft, cheque or other instrument is not relevant for such investigation, the Investigating Officer or the Adjudicating Authority, as the case may be, pass such order that the person to whom the proceeds of such draft, cheque or other instrument may be paid.
(ii) Where it has been found during the course of appeal before the Special Director (Appeals) or the Appellate Tribunal or the High Court, as the case may be, that, any draft, cheque or other instrument is not considered relevant for such appeal, then, the Special Director (Appeals) or the Appellate Tribunal or the High Court, as the case may be, pass such order specifying the person to whom the proceeds of the draft, cheque or other instruments may be paid.