2. The petitioner has challenged the summons issued to him under Section 14 of the Central Excise Act, 1944. According to the learned counsel for the petitioner's company, which is a registered company under the provisions of the Companies Act, received a notice dated 12.1.2010 in the name of the company asking it to furnish information given in the said notice. The petitioner-company fully co-operated and furnished all relevant documents and also produced the authorized person of the company to give his statements in inquiry/investigation under section 14 of the Central Excise Act, 1944. The company's authorized person holding the post of General Manager (F &A) appeared before the authority and gave his statements. Thereafter the Commissioner, Central Excise & Service Tax, Jamshedpur, issued summon under Section 14 of the Central Excise Act, 1944 on 11.11.2011 through the Superintendent (Prev.),Central Excise, Jamshedpur, directing the petitioner, Sri Sudhir Deoras, Managing Director of the petitioner-company, to appear personally before the said authority. In the said summon, though it is stated that he should bring with him information,