Central Excise Order u/s 14 Requires Personal Appearance Despite Previous Written Replies by Individual.

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Full Text of the Document

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....The mere order of summoning for giving evidence or to participate in enquiry issued by Central Excise authorities under Section 14 of Act, 1944, in our view, is not to be interfered only on the ground that it has submitted reply to earlier letters and therefore need not appear in person before the authorities concerned - HC....