2005 (11) TMI 23

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....ssued to the petitioners, namely, a private limited company and its director, under Section 14 of the Central Excise Act, 1944 by the Superintendent, Central Excise, Ludhiana for appearance for the purpose of enquiry into ER- for the period from 14-2004 to 31-8-2005 as also to the summons issued by the Directorate General of Central Excise Intelligence, Mumbai and Commissioner of Central Excise, P....

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....ded that the summons be quashed. 3. We are of the view that the writ petition, at this juncture, is utterly misconceived. We do not find any material on record which compels us to accept the stand of the petitioners that the summons have been issued merely because the petitioners had made complaints against the revenue authorities to the Punjab Human Rights Commission. Mere issue of summons und....