https://www.taxtmi.com/caselaws?id=263052 Summons issued under Section 14 of the Central Excise Act, 1944 for personal appearance and production of records were upheld where they were issued in connection with a search and aimed at securing evidence. The petitioner's claim that documents had already been furnished did not by itself establish illegality in requiring attendance. The alleged risk of detention on appearance was treated as speculative and unsupported. On that basis, the summons were found valid and the writ petition was dismissed. en-us Fri, 23 Jan 2015 00:00:00 +0530 Wed, 26 Aug 2015 10:11:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263052 Summons issued under Section 14 of the Central Excise Act, 1944 for personal appearance and production of records were upheld where they were issued in connection with a search and aimed at securing evidence. The petitioner's claim that documents had already been furnished did not by itself establish illegality in requiring attendance. The alleged risk of detention on appearance was treated as speculative and unsupported. On that basis, the summons were found valid and the writ petition was dismissed. Case-Laws Central Excise Fri, 23 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263052