Amendment status not verified — confirm the current text below against the official source.
Summons and notices: Manner of service .-(l) 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 tinder the Act or the rules shall be in writing in duplicate. and shall state the purpose for which it is issued, and shall he signed by the officer issuing it. and shall also bear his official seal. it he has any: and shall he served by tendering a copy of it to the person summoned. or if the 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.