The Supreme Court, in a recent case, upheld the powers of Central Excise officers to issue summons for recording evidence during investigations.
An accused in the above case which was under investigation by the Central Excise authorities for alleged evasion of Central Excise duty to the tune of crores of rupees, challenged the powers of issuing summons under the Central Excise law before the Madhya Pradesh High Court. Although the M.P. High Court upheld the authority of the Central Excise officers to summon, by its interim order dated 19.12.2011, the matter was taken to to the Supreme Court by the petitioner.
The Supreme Court, after hearing arguments of both sides, dismissed the Petition by its order CRLMP.No. 8111/2012 in SLP (Crl.)283/12. While dismissing the Petition, the Apex Court debarred the Petitioner from raising the issue of powers to summon, in any other proceedings.