TaxTMI 
TaxTMI 
1991 (3) TMI 396
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....hat the Asstt. Director has no jurisdiction and is not a quasi-judicial authority and the summons does not specify any ground for holding any inquiry. No such inquiry can be conducted by the Assistant Director. Assessment has already been completed. It is not liable to be re- opened and besides that the documents called from the petitioner, list of which is appended to the summons, have been in fact causing harassment to the petitioner inasmuch as it would not be possible for the petitioner to finalise the sales tax assessment as well as income tax assessments. The summons which have been issued to the petitioner reads as under :- "Dated the 3rd July, 1990. SUMMONS (Under Section 14 of the Central Excises and Salt Act, 1944) ....
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.... contravention of the provisions of the Central Excises and Salt Act by the petitioner company and that in connection with the holding of inquiry, summons have been issued under Section 14 of the said Act directing Shri R. S. Rastogi, the General Manager to appear before the authority to give evidence of such matters concerning inquiry as may be put to him and to produce the documents mentioned in the Schedule for examination by the authority. Section 14(1) which is relevant, reads as under :- "Section 14. Power to summon persons to give evidence and produce documents in inquiries under this Act. - (1) Any Central Excise Officer duly empowered by the Central Government in this behalf shall have power to summon any person whose atte....
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....ere is a further notification issued by the Central Government conferring all the powers of a Central Excise Officer on the Asstt. Director. That notification is dated 27th March, 1986, Annex. I to the counter. The relevant portion of the notification is reproduced below :- "GOVERNMENT OF INDIA CENTRAL BOARD OF EXCISE AND CUSTOMS NEW DELHI, DATED THE 27th MARCH, 1986 6th CHAITRA 1906 (SAKA) NOTIFICATION No. 215/86-CENTRAL EXCISES G.S.R. 549 (E). In exercise of the powers conferred by clause (b) of section 2 of the Central Excises and Salt Act, 1944 (1 of 1944), read with rule 4 of the Central Excise Rules, 1944, and in supersession of the notification of the Central Board of Excise and Customs No. 191/84-Central Excises, d....
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....xcise Officer having been conferred with all the powers of a Central Excise Officer is conducting an inquiry for the purpose of the Act and as such is empowered to summon any person for giving evidence or for production of documents. The notification also makes it clear that the officers who have been appointed as Central Excise Officers, have been conferred all the powers to be exercised by them throughout the territory of India. The notification thus makes it clear that there are no territorial limitations for exercising the powers under the aforesaid notification. We fail to understand as to how the Assistant Director is acting without jurisdiction as contended by learned Counsel for the petitioner. In our opinion, the contention is unfo....