https://www.taxtmi.com/caselaws?id=263032 A writ of mandamus to restrain excise authorities from arresting a person during investigation is available only where a legal right and a corresponding statutory duty are shown. The Allahabad HC noted that the power to summon persons and conduct inquiry under Section 14 of the Central Excise Act, 1944 was validly exercised, and that arrest powers under the Act operate subject to statutory requirements under Section 13. In the absence of any factual foundation or breach of duty supporting the petitioner's apprehension of arrest, mandamus could not be issued. The writ petition was therefore not maintainable on the material presented. en-us Fri, 27 Feb 2015 00:00:00 +0530 Thu, 01 Oct 2015 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263032 A writ of mandamus to restrain excise authorities from arresting a person during investigation is available only where a legal right and a corresponding statutory duty are shown. The Allahabad HC noted that the power to summon persons and conduct inquiry under Section 14 of the Central Excise Act, 1944 was validly exercised, and that arrest powers under the Act operate subject to statutory requirements under Section 13. In the absence of any factual foundation or breach of duty supporting the petitioner's apprehension of arrest, mandamus could not be issued. The writ petition was therefore not maintainable on the material presented. Case-Laws Central Excise Fri, 27 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263032