Section 117(2) in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
(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.
