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of <h1>Central Excise Act Section 14: Officers Can Summon Individuals for Evidence in Judicial Proceedings Under IPC Sections 193 & 228.</h1> Section 14 of the Central Excise Act, 1944, empowers designated Central Excise Officers to summon individuals to provide evidence or produce documents in inquiries related to the Act. Summoned individuals are obligated to attend, either personally or via an authorized agent, and must truthfully provide information and documents as required. The exemptions under sections 132 and 133 of the Code of Civil Procedure, 1908, apply to these summonses. Such inquiries are considered 'judicial proceedings' under sections 193 and 228 of the Indian Penal Code, 1860.
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