Section 10(3) in The Medicinal And Toilet Preparations (Excise Duties) Act, 1955
(3)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 on any subject respecting which he is examined or make statements and produce such documents and other things as may be required:Provided that the exemptions under section 132 and section 133 of the Code of Civil Procedure, 1908 (5 of 1908), shall apply to requisitions for attendance under this section.
