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[Cites 0, Cited by 0] [Section 185] [Entire Act]

Union of India - Subsection

Section 185(1) in The Central Excise Act, 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.