Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Central Excise Officers Must Follow Proper Protocol During Searches; Summons Only on Working Days and Hours.</h1> The circular addresses the conduct of Central Excise officers during search and seizure operations. It highlights concerns about officers summoning individuals for questioning at inappropriate hours, which has led to criticism and negatively impacted the department's reputation. The directive emphasizes that statements should be recorded immediately after searches, extending due courtesy to individuals. It advises that summons should typically be issued on working days and during standard working hours. The circular instructs field formations to strictly adhere to these guidelines to maintain professionalism and uphold the department's image.
TaxTMI 
TaxTMI 
