https://www.taxtmi.com/caselaws?id=128605 The High Court of Gujarat ruled in favor of the petitioner, quashing the summons issued under the Central Excise Act, 1944. The Court found the repeated issuance of summons unnecessary and an abuse of power, emphasizing that no further summons should be issued unless new evidence emerged. It acknowledged the harassment and maltreatment faced by the petitioner's partners during the inquiry, leading to the ruling in favor of the petitioner. The Court criticized the respondent department's failure to justify the repeated summons when all necessary information was already in their possession post-seizure, imposing exemplary costs on respondent No. 3 for their actions. en-us Fri, 23 Dec 2005 00:00:00 +0530 Tue, 09 Apr 2013 11:27:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128605 The High Court of Gujarat ruled in favor of the petitioner, quashing the summons issued under the Central Excise Act, 1944. The Court found the repeated issuance of summons unnecessary and an abuse of power, emphasizing that no further summons should be issued unless new evidence emerged. It acknowledged the harassment and maltreatment faced by the petitioner's partners during the inquiry, leading to the ruling in favor of the petitioner. The Court criticized the respondent department's failure to justify the repeated summons when all necessary information was already in their possession post-seizure, imposing exemplary costs on respondent No. 3 for their actions. Case-Laws Central Excise Fri, 23 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128605