https://www.taxtmi.com/caselaws?id=43808 The High Court upheld Chandigarh's jurisdiction to try the case involving evasion of Central Excise tax. It affirmed the Assistant Collector's authority to file a complaint and request record production. Criticizing the Chief Judicial Magistrate for inadequately applying their mind, the Court quashed the summoning order. The Court directed the trial Court to reevaluate the case with proper consideration before issuing a new summoning order. en-us Mon, 16 Aug 1993 00:00:00 +0530 Mon, 21 Jun 2010 12:19:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43808 The High Court upheld Chandigarh's jurisdiction to try the case involving evasion of Central Excise tax. It affirmed the Assistant Collector's authority to file a complaint and request record production. Criticizing the Chief Judicial Magistrate for inadequately applying their mind, the Court quashed the summoning order. The Court directed the trial Court to reevaluate the case with proper consideration before issuing a new summoning order. Case-Laws Central Excise Mon, 16 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43808