2009 (3) TMI 54 - HC - Central Excise

Summons issued under Section 14 of Central Excise Act, 1944 even if date for appearance of the petitioner fixed has expired and thus, no cause of action survives as on date however, it is held that, the persons summoned under Section 14 of the Act is bound to attend either in person or by an authorized agent there is no any reason to interfere with the impugned notice - writ petition is dismissed

Summary

The High Court of Allahabad dismissed the writ petition challenging a summons issued under Section 14 of the Central Excise Act, 1944. The petitioner's appearance date had expired, and the court found no reason to interfere with the notice. The judgment was delivered by Hon'ble Syed Rafat Alam and Hon'ble Sudhir Agarwal.