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2010 (2) TMI 311 - CALCUTTA HIGH COURTNotice for Inquiry – Issuance of Summon - Challenge to the Notice - Notice u/s 14 of Central Excise Act, 1994 as extended to Finance Act, 1994 – Held that: - . Suspicion is the ground for making an inquiry. As there is suspicion, the petitioner No. 1 has been requested to furnish documents. Since it is a statutory notice, the petitioners are bound to comply as unless documents are produced it cannot be decided whether the petitioner No. 1 falls within the ambit of BAS. This is the pre show-cause notice stage. It is to be borne in mind that the notice does not inflict any civil liability as it cannot be converted into a notice of demand. - Besides, the extent of inquiry is to be judged by the authorities and not by the petitioner. After facts are gathered supported by materials, suspicion or impression is converted into reason to believe. Then the stage is set for issuance of show-cause notice which can be displaced by materials furnished by the petitioner. Notice is just, proper and valid. That apart, the petitioners cannot turn back and challenge the notice as the petitioners had submitted to the jurisdiction as they have understood its purport as evident from the letter dated 20th December, 2006 and had sought extension of time to submit the documents.
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