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TMI Blog2015 (3) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... summoned by Central Excise authorities for the purpose of enquiry by exercising powers under Section 14 of Central Excise Act, 1944 (hereinafter referred to as "Act, 1944"). It is contended that after receiving letters from excise authorities whatever documents were demanded, they were supplied by petitioners, still they have been required to appear before the authorities concerned to participate in the enquiry and this exercise of power summoning petitioners personally is patently arbitrary. Reliance is placed on a Division Bench judgment of this Court in Dr. Lalji Singh Vs. National Commission and others 2014 (4) ADJ 41 (DB). 3. The facts, as borne out from record, are that petitioner-Company is engaged in the business of fabrication, er ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i.e. bill/invoices on which the services/goods were procured. iii. Details of CENVAT credit on input/ input services/ Capital goods availed on such documents. iv. Details of any cases booked against M/s Kunj Power Project Private Ltd for any transaction with M/s Sakshi Trade-Link Pvt. Ltd. Kolkata." 5. Petitioner claimed to have submitted reply vide letter dated 8.1.2014 furnishing information as required vide aforesaid letter dated 16.12.2013. Thereafter in October 2014, the Superintendent (C.P.), Central Excise and Service Tax visited petitioner's office accompanied by officials of Central Excise Commission and made certain queries regarding transactions between petitioner and STL Company from Directors of the petitioner-Company. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mind and, therefore, the impugned orders are patently illegal and placed reliance on Dr. Lalji Singh Vs. National Commission (supra) which was a case arising from the proceedings initiated by National Commission for Scheduled Castes. 7. Section 14 of Act, 1944 confers power upon Central Excise Officer duly empowered by Central Government in this behalf to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any enquiry which such Officer is making for any of the purposes of the Act. For ready reference, Section 14 of Act, 1944 is reproduced as under: "SECTION 14. Power to summon persons to give evidence and produce documents in inquiries under this Act.- (1) Any C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... support of the documents that the summoning for examination of persons etc. is on account of any malice, coercion, duress or undue pressure, the statutory power exercised by authorities is not to be lightly interfered in writ jurisdiction under Article 226 of the Constitution. This provision is not confined to the persons or documents within the territorial jurisdiction of concerned Officer. The purpose of summoning involves multifarious reasons which includes the inquiry into the truth of transactions in which the persons who are summoned are or may be involved or otherwise have some information etc. The mere fact that the letters sent by the Excise authorities requiring certain documents have been replied or the documents have been suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to wriggle out of the disciplinary proceeding which was initiated against her by the University. By no stretch of imagination can such a complaint be treated as one falling within the fore-corners of Article 338 of the Constitution of India, specially, in view of the provisions of the Rule 7.4.1 (e), (f) & (g) of the Rules. 48. The Commission entertained the complaint in a routine manner without applying its mind as to whether the same fell within its jurisdiction and whether it was in conformity with the Rules made by it or not. ..." 12. Again in para 61, 69 and 77, the Court said as under: "61. ...but the complaint was not in conformity with Rules 7.4.1 (d), (g) and (h) of the Rules, thus not maintainable." "69. The subject-matter o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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