Officer conduct during searches: record statements promptly and summon persons during working hours while ensuring courteous treatment. Central Excise officers must, as far as possible, defer recording statements until after the search; if not possible, record statements immediately after the search, extend due courtesy to persons questioned, and ordinarily summon persons on a working day during normal working hours, with field formations instructed for strict compliance.
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Provisions expressly mentioned in the judgment/order text.
Officer conduct during searches: record statements promptly and summon persons during working hours while ensuring courteous treatment.
Central Excise officers must, as far as possible, defer recording statements until after the search; if not possible, record statements immediately after the search, extend due courtesy to persons questioned, and ordinarily summon persons on a working day during normal working hours, with field formations instructed for strict compliance.
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