https://www.taxtmi.com/caselaws?id=41470 Section 63 of the Gold (Control) Act empowers a Gold Control Officer of gazetted rank to summon any person whose evidence or documents are considered necessary, and the provision is designed to ensure adjudication proceeds on evidence while giving the person from whom gold was seized a full and effective opportunity of defence. On that basis, the authority should have summoned the witnesses named by the petitioner, as there was no refusal based on their being unnecessary. The petitioner was therefore entitled to have those witnesses summoned and examined in the adjudication proceedings. en-us Wed, 23 Jun 1982 00:00:00 +0530 Thu, 03 Jun 2010 15:45:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41470 Section 63 of the Gold (Control) Act empowers a Gold Control Officer of gazetted rank to summon any person whose evidence or documents are considered necessary, and the provision is designed to ensure adjudication proceeds on evidence while giving the person from whom gold was seized a full and effective opportunity of defence. On that basis, the authority should have summoned the witnesses named by the petitioner, as there was no refusal based on their being unnecessary. The petitioner was therefore entitled to have those witnesses summoned and examined in the adjudication proceedings. Case-Laws Central Excise Wed, 23 Jun 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41470