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    <title>1997 (3) TMI 108 - HIGH COURT OF JUDICATURE AT ALLAHABAD</title>
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    <description>Statutory excise investigations conducted through summons are ordinarily controlled by the investigating authority, including the choice of venue for examination and record production. The text states that the investigation may be held at headquarters where records are available, and a request to shift the inquiry to another location need not be accepted absent compelling justification. It also states that persons summoned for questioning cannot insist on the presence of a lawyer or doctor of their choice during interrogation, since such a condition may impede effective inquiry. Allegations of bias or coercion require prima facie material for writ interference; mere assertions, especially where factual disputes are contested, do not justify changing the investigating team.</description>
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    <pubDate>Fri, 21 Mar 1997 00:00:00 +0530</pubDate>
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      <title>1997 (3) TMI 108 - HIGH COURT OF JUDICATURE AT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=44596</link>
      <description>Statutory excise investigations conducted through summons are ordinarily controlled by the investigating authority, including the choice of venue for examination and record production. The text states that the investigation may be held at headquarters where records are available, and a request to shift the inquiry to another location need not be accepted absent compelling justification. It also states that persons summoned for questioning cannot insist on the presence of a lawyer or doctor of their choice during interrogation, since such a condition may impede effective inquiry. Allegations of bias or coercion require prima facie material for writ interference; mere assertions, especially where factual disputes are contested, do not justify changing the investigating team.</description>
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      <pubDate>Fri, 21 Mar 1997 00:00:00 +0530</pubDate>
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