https://www.taxtmi.com/article/detailed?id=1014 Section 14 empowers excise officers to summon persons to give evidence and produce specified or described classes of documents; those summoned must attend and state the truth, with recognized procedural exemptions. The Madras High Court held that issuance of a summons to produce records does not constitute deprivation of individual liberty under Article 21, rejected contentions that appearance was unnecessary or that deputation would suffice, and affirmed the necessity of fiscal authorities having sufficient investigatory powers to prevent tax evasion. en-us Sun, 14 Nov 2010 00:00:00 +0530 Mon, 15 Nov 2010 06:52:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1014 Section 14 empowers excise officers to summon persons to give evidence and produce specified or described classes of documents; those summoned must attend and state the truth, with recognized procedural exemptions. The Madras High Court held that issuance of a summons to produce records does not constitute deprivation of individual liberty under Article 21, rejected contentions that appearance was unnecessary or that deputation would suffice, and affirmed the necessity of fiscal authorities having sufficient investigatory powers to prevent tax evasion. Articles Central Excise Sun, 14 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=1014