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2015 (8) TMI 969 - HC - Central ExciseValidity of summons issued - Non appearance of petitioner - Apprehension of arrest and detention - Held that - summons issued under Section-14 is for the purpose that the petitioner also give evidence which is within the scope of Section-14 of the Central Excise Act. There is no illegality in the issuance of the summons. The apprehension that the petitioner would be detained is not well founded but is based on surmises and conjuncture. - Decided against Appellant.
The High Court of Allahabad dismissed a writ petition filed by a petitioner who failed to appear before Excise authorities after a search at their business premises. The court ruled that the summons issued under Section-14 of the Central Excise Act was valid and the petitioner should appear with their counsel, rejecting concerns of detention. (Citation: 2015 (8) TMI 969 - ALLAHABAD HIGH COURT)
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