https://www.taxtmi.com/caselaws?id=90718 The SC held that findings in summary proceedings under Section 132 should not influence regular assessment proceedings. Petitioner can challenge orders on retention of account books in the appropriate forum. Special leave petitions were dismissed. en-us Mon, 12 Apr 1993 00:00:00 +0530 Tue, 11 Oct 2011 10:31:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90718 The SC held that findings in summary proceedings under Section 132 should not influence regular assessment proceedings. Petitioner can challenge orders on retention of account books in the appropriate forum. Special leave petitions were dismissed. Case-Laws Central Excise Mon, 12 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90718