https://www.taxtmi.com/caselaws?id=471765 Service-tax summons may be issued by a Senior Intelligence Officer acting as Superintendent of Central Excise, because Central Excise summons powers apply to service-tax matters. Criminal liability for summons non-compliance, however, requires an intentional breach of a precise legal obligation. A general reference to documents, without identifying documents required for production, does not establish intentional non-production under the IPC. Intentional non-attendance is likewise not established where responses to summons, appearance before the investigating officer, and willingness to cooperate negate deliberate avoidance. Statutory authority to issue summons alone cannot sustain criminal process for unspecified document demands or unintentional non-appearance. en-us Mon, 16 Mar 2009 00:00:00 +0530 Thu, 17 Sep 2026 10:44:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471765 Service-tax summons may be issued by a Senior Intelligence Officer acting as Superintendent of Central Excise, because Central Excise summons powers apply to service-tax matters. Criminal liability for summons non-compliance, however, requires an intentional breach of a precise legal obligation. A general reference to documents, without identifying documents required for production, does not establish intentional non-production under the IPC. Intentional non-attendance is likewise not established where responses to summons, appearance before the investigating officer, and willingness to cooperate negate deliberate avoidance. Statutory authority to issue summons alone cannot sustain criminal process for unspecified document demands or unintentional non-appearance. Case-Laws Indian Laws Mon, 16 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471765