TaxTMI 
TaxTMI 
2018 (1) TMI 1136
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....hetty, Adv. Order]. - Heard the learned counsel for the petitioners. Perused the records. 2. The learned counsel for the petitioners has strenuously argued before this Court that the cognizance taken against the accused persons 1 to 3 u/ s. 83 of the Finance Act, 1994 and Section 14 of the Central Excise Act, 1944 is bad in law, because Section 83 of the Finance Act and 14 of the Central ....
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....tion 14 of the Central Excise Act is tices with not a penal provision which only prescribes the procedure for summoning a witin an in- ness. Section 14 of the Central Excise Act says that it is empowered to summon pliance of persons to give evidence and to produce document in the inquiry. Therefore, the long with alleged order of taking cognizance under the above said provisions is bad in law. tod....
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....etition is disposed of. The order dated 21-4-2016 passed by the Principal Senior Civil Judge & CJM, Mangaluru, in PC No. 16/2016 in taking cognizance under the above said provisions is hereby quashed. However, the matter is restored on to the file of the Trial Court to pass appropriate orders in PC No. 16/2016 after going through the contents of the complaint and also the 83 of Fi- allegations mad....