2005 (11) TMI 23

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..... sed - Civil Writ Petition No. 17677 of 2005 - - - Dated:- 11-11-2005 - [Order per : D.K. Jain, C.J. (Oral)]. - Challenge in this writ petition is to the summons issued to the petitioners, namely, a private limited company and its director, under Section 14 of the Central Excise Act, 1944 by the Superintendent, Central Excise, Ludhiana for appearance for the purpose of enquiry into ER- for the .....

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..... ction which took place at Jammu, yet the investigations on the same aspect have been extended to Mumbai and Ahmedabad only with a view to harass them. It is thus, pleaded that the summons be quashed. 3. We are of the view that the writ petition, at this juncture, is utterly misconceived. We do not find any material on record which compels us to accept the stand of the petitioners that the summ .....

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