Power to summon persons to give evidence and produce documents in inquiries under this Act
Section 14 of the Central Excise Act, 1944 deals with power to summon persons to give evidence and produce documents in inquiries under this Act. 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 The Act came into force on 28 Feb 1944.
(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 summons 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 a certain description in the possession or under the control of the person 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 make 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 of 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).
Section 14, The Central Excise Act, 1944 (Act 1 of 1944).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Commnr. of Central Excise, Mumbai vs Kalvert Foods India Pvt. LTD
Court's Decision & Legal Precedent
An unregistered brand name qualifies as a 'brand name' under the Central Excise Tariff for purposes of duty assessment and taxation. The distinction between a 'house mark' (an emblem or device used by a manufacturer on all products to indicate the source of goods) and a 'brand name' or 'product mark' (a word or combination of words/letters/numerals by which a specific product is identified and requested by consumers) is material in excise classification. A product marketed and sold under a specific name to consumers, such as 'Kalvert', functions as a brand name and renders the product liable to excise duty under the applicable tariff headings, notwithstanding that the brand name is not registered under the Trade Marks Act. Clandestine removal of excisable goods coupled with deliberate misclassification as non-excisable goods to evade duty constitutes an offence under the Central Excise Act, and such conduct is evidenced by systematic fraud including parallel invoicing, recovery of goods from multiple unauthorized dealers, and voluntary admission through payment of outstanding duty.
On this section: Governs recording of statements by Central Excise officers during investigations. Court held that statements recorded under this section are admissible as evidence when recorded by revenue officers (not police) and when the deponent had personal knowledge of the facts stated and there was no allegation of coercion.
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Made under this section, and citing it
6 instruments name this provision in its title or its text without being made under it.
Questions about Section 14
What have the courts held on Section 14 of the Central Excise Act?
Commnr. of Central Excise, Mumbai vs Kalvert Foods India Pvt. LTD (09 Aug 2011) is the leading judgment on this section among those set out below: Governs recording of statements by Central Excise officers during investigations. Court held that statements recorded under this section are admissible as evidence when recorded by revenue officers (not police) and when the deponent had personal knowledge of the facts stated and there was no allegation of coercion.
How do I find court cases under Section 14 of the Central Excise Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Central Excise Act 1944 14, section 14 Central Excise Act 1944, section 14 of the Central Excise Act. People searching for it also type section 14 central excise act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Commnr. of Central Excise, Mumbai vs Kalvert Foods India Pvt. LTD (09 Aug 2011).
What should I read with Section 14 of the Central Excise Act, and has it changed?
Its own text turns on Indian Penal Code 228 (Intentional insult or interruption to public servant sitting in judicial proceeding), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it. 6 instruments name it without being made under it, most recently 1072/05/2019-CX (2019), then Circular No. 1063/2/2018-CX (2018).
When did Section 14 of the Central Excise Act come into force?
Section 14 of the Central Excise Act, cited as Central Excise Act 1944 14, came into force on 28 Feb 1944, having been enacted on 24 Feb 1944. It is in force as at the date shown on this page.
Other sections of this Act
- 4. Valuation of excisable goods for purposes of charging of duty of excise1751 words
- 11A. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded1442 words
- 11B. Claim for refund of duty and interest, if any, paid on such duty1342 words
- 35B. Appeals to the Appellate Tribunal1302 words
- 32F. Procedure on receipt of an application under Section 32-E1167 words
- 11AC. Penalty for short-levy or non-levy of duty in certain cases1093 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.