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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 ..... ng to any goods or services. In absence of any material on record, i.e., pleading with due 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 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, erection and installation of power sub-stations having been incorporated under Companies Act, 1956 (hereinafter referred to as Act, 1956 ). It had undertaken a job work of commissioning 765 KV sub-station at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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. A notice/ summon dated 21.1.2015 was issued to petitioner no. 3 by Superintendent (Preventive), Central Excise, Agra for making enquiry under Section 14 of Act, 1944 and requiring the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 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 Central Excise Officer duly empowered by the Central Government in this behalf, shall have power to summon any person whose attendance he considers necessary either to give evidence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 supplied would not entitle individuals not to be summoned for the purpose of giving evidence or otherwise examination by the Central Excise Officer. 9. It is not the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne 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 of the aforesaid complaint was purely administrative in nature, therefore, we fail to understand as to how cognizance of the same could have been taken by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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