https://www.taxtmi.com/caselaws?id=218900 The power to summon a person in an excise inquiry must be exercised reasonably and only when the authority bona fide considers that attendance necessary for the inquiry. In a company matter, the authority should ordinarily first examine a duly authorised and knowledgeable representative, but it is not confined to that witness alone and may call another person if the record shows the earlier statements are incomplete, evasive, or insufficient. Because the inquiry is a judicial proceeding, the summoning power requires careful factual justification. On the facts stated, the Managing Director's summons was held unjustified and was quashed, with liberty to proceed further in accordance with law if summoning later became necessary. en-us Fri, 27 Apr 2012 00:00:00 +0530 Mon, 10 Apr 2017 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218900 The power to summon a person in an excise inquiry must be exercised reasonably and only when the authority bona fide considers that attendance necessary for the inquiry. In a company matter, the authority should ordinarily first examine a duly authorised and knowledgeable representative, but it is not confined to that witness alone and may call another person if the record shows the earlier statements are incomplete, evasive, or insufficient. Because the inquiry is a judicial proceeding, the summoning power requires careful factual justification. On the facts stated, the Managing Director's summons was held unjustified and was quashed, with liberty to proceed further in accordance with law if summoning later became necessary. Case-Laws Central Excise Fri, 27 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218900