https://www.taxtmi.com/caselaws?id=45583 Section 14 of the Central Excises and Salt Act was treated as a general investigatory power authorising summons for books, documents and information relevant to inquiries under the Act and Rules. Where duty-free tea-waste had been obtained on the representation that it would be used only for manufacturing caffeine, discrepancies in returns, incomplete books and a report suggesting non-compliance justified inquiry into possible breach of the excise conditions. The requested records on production, disposal, machinery and ingredients were relevant to that inquiry and did not amount to an impermissible attempt to probe a secret industrial process. The summons was therefore within jurisdiction and binding compliance was required. en-us Wed, 23 Feb 1955 00:00:00 +0530 Mon, 12 Jul 2010 16:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45583 Section 14 of the Central Excises and Salt Act was treated as a general investigatory power authorising summons for books, documents and information relevant to inquiries under the Act and Rules. Where duty-free tea-waste had been obtained on the representation that it would be used only for manufacturing caffeine, discrepancies in returns, incomplete books and a report suggesting non-compliance justified inquiry into possible breach of the excise conditions. The requested records on production, disposal, machinery and ingredients were relevant to that inquiry and did not amount to an impermissible attempt to probe a secret industrial process. The summons was therefore within jurisdiction and binding compliance was required. Case-Laws Central Excise Wed, 23 Feb 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45583