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of <h1>Central Excise officers can search any location under Section 82 if they suspect hidden documents. Reasons disclosed upon request.</h1> Section 82 of the Service Tax Practice Manual outlines the authority granted to certain Central Excise officers to conduct searches and seizures when there is a belief that relevant documents or items are hidden. This authority is contingent upon having reasons to believe that such items are pertinent to proceedings. The process is governed by the provisions of the Code of Criminal Procedure, 1973. While reasons for the search need not be disclosed initially, they must be presented during adjudication if requested. Searches can be conducted at any location, not necessarily owned by the assessee.
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