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of <h1>Section 23G Authority Holds Civil Court Powers for Discovery, Attendance, and Document Production Under Central Excise Act</h1> The Authority under Section 23G of the Central Excise Act, 1944, has powers similar to a civil court as per the Code of Civil Procedure, 1908. These powers include discovery and inspection, enforcing attendance, examining individuals under oath, issuing commissions, and compelling the production of documents. The Authority is considered a civil court for section 195 purposes but not for Chapter XXVI of the Code of Criminal Procedure, 1973. Proceedings before the Authority are judicial proceedings under sections 193, 228, and 196 of the Indian Penal Code.
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