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2015 (7) TMI 791 - AT - Service TaxValidity of summons issued - whether summons issued to the appellant can be treated as an appealable decision or order passed by the adjudicating authority as per provisions of Section 35 of the Central Excise Act, 1944, and whether the summons issued by Superintendent (Prev.) while carrying out an investigation is legal or not - Held that:- Appellant has not appeared for personal hearings on the previous occasions when the case fixed and today also appellant has sought for adjournment. It shows that appellant is not serious in pursuing his case therefore, adjournment request is rejected as well as the appeal is also liable to be rejected for non-prosecution. On merits also it is observed that powers to issue summons by an investigating authority are provided under Section 14 and cannot be considered in the nature of a decision or order as mentioned under Section 35 of the Central Excise Act, 1944 as made applicable to the provisions of Finance Act, 1994. The findings recorded by the first appellate authority clearly discuss the provisions of Section 14 and Section 35 of the Central Excise Act, 1944, while arriving at the point that summons issued to the appellant are neither appealable decisions nor orders passed under Central Excise Act, 1944. The purpose of issue summon during an investigation is to gather information from the appellant. The ground taken by the appellant, that conducting enquiry by the Revenue is unjust, illegal and arbitrary, is without any basis and is required to be dismissed as the powers of investigation given to the Revenue cannot be curtailed on such flimsy reasons taken by the appellant. - Decided against assessee.
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