Validity of excise summons upheld where personal appearance and record production were sought to secure evidence after a search.

Summons issued under Section 14 of the Central Excise Act, 1944 for personal appearance and production of records were upheld where they were issued in connection with a search and aimed at securing evidence. The petitioner's claim that documents had already been furnished did not by itself establish illegality in requiring attendance. The alleged risk of detention on appearance was treated as speculative and unsupported. On that basis, the summons were found valid and the writ petition was dismissed.

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Issues: Whether summons issued under Section 14 of the Central Excise Act, 1944 requiring personal appearance and production of records was illegal, and whether the petitioner's apprehension of detention justified interference.

Analysis: The summons were issued in connection with a search at the petitioner's business premises and were intended to secure evidence within the scope of Section 14 of the Central Excise Act, 1944. The petitioner's assertion that documents had already been furnished did not establish any illegality in requiring personal appearance. The apprehension that detention would follow appearance was found to be speculative and unsupported.

Conclusion: The summons were held to be valid and the writ petition was dismissed.

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