Section 3(10) in The Companies (Adjudication of Penalties) Rules, 2014
(10)For the purposes of this rule, the adjudicating officer shall exercise the following powers, namely: -(a)to summon and enforce the attendance of any person acquainted with the facts and circumstances of the case after recording reasons in writing;(b)to order for evidence or to produce any document, which in the opinion of the adjudicating officer, may be relevant to the subject matter.
