Power to summon persons to give evidence and produce documents in inquiries under this Act [Section 14]:
Any Central Excise Officer may summon any person whose attendance he considers necessary either:
(a) to give evidence; or
(b) or to produce a document; or
(c) any other thing in any inquiry which he is making for any of the purposes of the Central Excise Act.
Such Central Excise Officer should be duly empowered by the Central Government for this purpose. A summons to produce documents or other things may be
(a) for the production of certain specified documents or things; or
(b) for the production of all documents or things of a certain description in the possession or under the control of the person summoned.
All persons so summoned shall be bound to attend, either in person or by an authorized agent, as such officer may direct. Further, all persons so summoned shall be bound to state the truth upon any subject in respect of which they are examined or making statements. They shall also be bound to produce such documents and other things as may be required:
Every such inquiry as aforesaid shall be deemed to be a “judicial proceeding” within the meaning of section 193 and section 228 of the Indian Penal Code, 1860.