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2009 (10) TMI 105 - HC - Central ExciseEnquiry and investigation – summons – adjudication versus investigation – summons versus order - All these writ petitions have been filed by petitioners and therein following identical reliefs have been claimed for, that is (a) Issue a writ of prohibition or writ, order or direction in the nature of prohibition, prohibiting the respondents to continue with the proceedings initiated under Section 1/1 of the Central Excise Act and not to summon the petitioners for appearance – Held that writ of prohibition to be issued only in rarest of rare cases – contingency to invoke such power absent – writ pf prohibition cannot be issued to prevent the authority from performing lawful action in lawful manner – Held that commissioner have authority to summon any person, whether situated in his territorial jurisdiction or not, once inquiry commences within his jurisdiction – Commissioner having full authority and jurisdiction to make inquiry as per notification in respect of district where factory located - commissioner having jurisdiction to summon petitioner in present case - Inquiry which is being undertaken is to be brought to its logical end and in order to facilitate conclusion of said inquiry once action is being taken under Section 14 of the Act then qua the same no fault can be found. - Adjudication cannot be compared with investigation. – summons issued is an intimation requiring person to appear to give evidence and produce some documents – Summons not an order deciding any question or communicating decision taken - petitions lack substance and are dismissed accordingly.
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