2015 (7) TMI 791

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..... n filed by the appellant M/s. Neesa Leisure Limited against O-I-A No. 101/2013(Ahd-III)SKS/Commr(A)/Ahd, dated 15-6-2013. 2. The issue involved in the present proceedings is whether summons issued to the appellant can be treated as an appealable decision or order passed by the adjudicating authority as per provisions of Section 35 of the Central Excise Act, 1944, and whether the summons issu .....

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..... ealable order and was only a notice for giving certain information. Learned AR strongly defended the order passed by the first appellate authority. 5. Heard the learned AR and perused the case records. It is observed from the case records that appellant has not appeared for personal hearings on the previous occasions when the case fixed and today also appellant has sought for adjournment. It .....

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..... during an investigation is to gather information from the appellant. The ground taken by the appellant, that conducting enquiry by the Revenue is unjust, illegal and arbitrary, is without any basis and is required to be dismissed as the powers of investigation given to the Revenue cannot be curtailed on such flimsy reasons taken by the appellant. 6. In view of the above observations, appeal .....

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