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2012 (11) TMI 915 - HC - Central ExciseSummons under Section 14 of the Central Excise Act – alleged that summon has been issued without there being any reason and in spite of the fact that the authorized officer of the company and who is General Manager (F & A), who has full knowledge of the facts of the case and who is dealing with the subject of taxation matters, appeared before the authority and gave his statements – Held that:- Statements of the witness has already been recorded by the Enquiry Officer and he is also the person who is the General Manager (F&A) of the company and the reason has been disclosed in the counter-affidavit by the respondents for summoning the petitioner and therefore, for the purpose of deciding of a larger issue to examine the scope and power of the Assessing Officer under section 14 of the Act of 1944 - it is not necessary for the Assessing Officer to record reasons for summoning of witnesses in each and every case At this stage of inquiry, the evidence of the Managing Director may be dispensed with, with permission to the Assessing Officer to take a decision subsequently and if necessary, then to summon the Managing Director himself. It is also made clear that in case, the Assessing Officer proceeds to summon any of the witnesses of the company, he need not to record any reason and may summon any witness.
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