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TypeBare Act JurisdictionCentral Government

Central Excise Act, 1944 Section 14

Power to Summon Persons to Give Evidence and Produce Documents in Inquiries Under This Act

~1 min read
https://sooperkanoon.com/act/37126

Bare act section · Research

About this section

Central Excise Act, 1944 Section 14 is part of Central Excise Act, 1944 - Power to Summon Persons to Give Evidence and Produce Documents in Inquiries Under This Act. Read the section text below and explore Indian court judgments that cite it.

Research copy - verify against official government publications before filing or court use.

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Section Text

(1) Any Central Excise Officer duly empowered by the Central Government in this behalf, shall have power to summon any person whose attendance he considers necessary either to give evidence or to produce a document or any other thing in any inquiry which such officer is making for any of the purposes of this Act. A summon to produce documents or other things may be for the production of certain specified documents or things or for the production of all documents or things of certain description in the possession or under the control of the persons summoned.

(2) All persons so summoned shall be bound to attend, either in person or by an authorised agent, as such officer may direct; and all persons so summoned shall be bound to state the truth upon any subject respecting which they are examined or making statements and to produce such documents and other things as may be required:

Provided that the exemptions under sections 132 and 133 of the Code of Civil Procedure, 1908 (5 of 1908) shall be applicable to requisitions for attendance under this section.

(3) Every such inquiry as aforesaid shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228 of the Indian Penal Code, 1860 (45 of 1860).

Frequently asked questions

What does Central Excise Act, 1944 Section 14 provide?

Section Section 14 of the Central Excise Act, 1944 (Power to Summon Persons to Give Evidence and Produce Documents in Inquiries Under This Act) is reproduced on this page as part of the Central Excise Act, 1944. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Central Excise Act, 1944 Section 14?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Central Excise Act, 1944 Section 14. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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