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2010 (10) TMI 900 - HC - Central ExciseWrit petition - summons issued by the Excise authorities - held that:- An Excise officer issuing summons to appear with records cannot be said to be deprivation of liberty of an individual. This Court do not find any acceptable legal ground raised in the writ petition. It can be presumed that it was for egoistic reasons and not on any concrete legal foundation. If the petitioner is unfamiliar to explain the accounts maintained by them, it is always open to them to take along a person who is well versed with their accounts to explain to the officer his queries. But on that ground they cannot seek to dispense with their personal appearances. If the authority wants to make further clarification, they can always question the petitioners, who were responsible in running the business. This Court do not find any legal injuries were suffered by the petitioners by the receipt of the summons so as to invoke the extraordinary jurisdiction under Article 226 of the Constitution of India.
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