Section 117 in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
117. Summons and notices.
- Manner of Service. - (1) Any Excise Officer not below the rank of a sub-Inspector of excise may summon any person whose attendance he considers necessary either to give evidence or to produce documents or any other things, in any enquiry which such officer is making for any of the purposes of the Act or the rules.(2)Every summon or notice issued under the Act or the rules shall be in writing in duplicate, and shall state the purpose for which it is issued and shall be signed by the officer issuing it, and shall also bear his official seal, if he has any; and shall be served by tendering a copy of it to the person summoned, or if he cannot be found, by affixing a copy of it to some conspicuous part of the house in which, he is known to have last resided, or carried on business or personally worked for gain.
