2005 (11) TMI 78

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....l)]. - Challenge in this writ petition is to the summons issued 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-l's for the period from 1-4-2004 to 31-8-2005 as also to the summons issued by the Directorate General of Central Exc....

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....nd Ahmedabad only with a view to harass them. It is thus, pleaded 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....