https://www.taxtmi.com/caselaws?id=463342 The SC directed the petitioners' directors to appear before the investigating authority on fixed dates and times, and made the court-prescribed timetable conditional on their attendance; if they failed to appear without reason, the schedule would cease to bind the Department and no completion deadline would apply. It further allowed an outer limit of four months from the date of the order for completion of the investigation, again subject to the attendance condition. To ensure compliance and an official record, the competent authority was directed to maintain a Roznama for each investigative date and to record the parties' presence or absence. en-us Fri, 04 Dec 2009 00:00:00 +0530 Wed, 27 Aug 2025 10:46:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463342 The SC directed the petitioners' directors to appear before the investigating authority on fixed dates and times, and made the court-prescribed timetable conditional on their attendance; if they failed to appear without reason, the schedule would cease to bind the Department and no completion deadline would apply. It further allowed an outer limit of four months from the date of the order for completion of the investigation, again subject to the attendance condition. To ensure compliance and an official record, the competent authority was directed to maintain a Roznama for each investigative date and to record the parties' presence or absence. Case-Laws Customs Fri, 04 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463342