https://www.taxtmi.com/caselaws?id=257691 Section 14 of the Central Excise Act, 1944 authorises a duly empowered officer to summon a person for personal attendance to give evidence or produce documents in an enquiry, and that power is distinct from a mere request for information. Prior compliance with earlier letters seeking documents did not extinguish the statutory power to issue summons, and no mala fides, coercion, duress, or other abuse of power was shown. The writ court therefore declined to interfere, and the summons were treated as valid. en-us Tue, 10 Mar 2015 00:00:00 +0530 Wed, 07 Oct 2015 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257691 Section 14 of the Central Excise Act, 1944 authorises a duly empowered officer to summon a person for personal attendance to give evidence or produce documents in an enquiry, and that power is distinct from a mere request for information. Prior compliance with earlier letters seeking documents did not extinguish the statutory power to issue summons, and no mala fides, coercion, duress, or other abuse of power was shown. The writ court therefore declined to interfere, and the summons were treated as valid. Case-Laws Central Excise Tue, 10 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257691