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TMI Blog2015 (7) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... Superintendent (Prev.) while carrying out an investigation is legal or not - Held 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 shows that appellant is not serious in pursuing his case therefore, adjournment request is rejected as well as the appeal is also liable to be rejected for non ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l 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. - Decided against assessee. - ST/11937/2013 - Final Order No. A/11879/2014-WZB/AHD - Dated:- 7-11-2014 - Shri H.K. Thakur, Member (T) None, for the Appellant. Shri J. Nair, AR, for the Respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dicate that he is no more interested in pursuing the appeal. 4. Shri J. Nair (AR) appearing on behalf of the Revenue argued that summons issued to the appellant were for obtaining certain information in the course of conducting an investigation and these powers have been given to the proper officer under Section 14 of the Central Excise Act, 1944. It was his case that the summons issued to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 35 of the Central Excise Act, 1944 as made applicable to the provisions of Finance Act, 1994. The findings recorded by the first appellate authority clearly discuss the provisions of Section 14 and Section 35 of the Central Excise Act, 1944, while arriving at the point that summons issued to the appellant are neither appealable decisions nor orders passed under Central Excise Act, 1944. The pur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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