https://www.taxtmi.com/caselaws?id=41567 A summons under Section 14 of the Central Excises and Salt Act is not an adjudicatory order and the appeal remedy under Section 35 does not extend to it, so writ jurisdiction may still be invoked. The power to require documents is confined to material relevant to the statutory enquiry; in a valuation enquiry under Section 4(1)(a), documents bearing only on a different valuation basis cannot be compelled. A summons demanding irrelevant branch and depot records amounts to a roving and fishing enquiry and is unenforceable to that extent, though the authority may proceed afresh by seeking only relevant material. en-us Mon, 25 Mar 1985 00:00:00 +0530 Fri, 04 Jun 2010 14:13:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41567 A summons under Section 14 of the Central Excises and Salt Act is not an adjudicatory order and the appeal remedy under Section 35 does not extend to it, so writ jurisdiction may still be invoked. The power to require documents is confined to material relevant to the statutory enquiry; in a valuation enquiry under Section 4(1)(a), documents bearing only on a different valuation basis cannot be compelled. A summons demanding irrelevant branch and depot records amounts to a roving and fishing enquiry and is unenforceable to that extent, though the authority may proceed afresh by seeking only relevant material. Case-Laws Central Excise Mon, 25 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41567