Central excise enforcement powers allow inspections, summons and arrests with procedural safeguards for evidence and custody protection. Central excise officers may access and inspect registered premises for revenue scrutiny, require production of books and records, issue summons (by Superintendent and above) specifying documents or permitting copies, and record voluntary written statements before a gazetted officer; statements can be used in departmental proceedings. Inspectors with prior Commissioner approval may arrest persons believed liable under the Act, with arrested persons entitled to be informed of offences and bail rights and to be produced before a magistrate within prescribed periods, subject to criminal procedure safeguards.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Central excise enforcement powers allow inspections, summons and arrests with procedural safeguards for evidence and custody protection.
Central excise officers may access and inspect registered premises for revenue scrutiny, require production of books and records, issue summons (by Superintendent and above) specifying documents or permitting copies, and record voluntary written statements before a gazetted officer; statements can be used in departmental proceedings. Inspectors with prior Commissioner approval may arrest persons believed liable under the Act, with arrested persons entitled to be informed of offences and bail rights and to be produced before a magistrate within prescribed periods, subject to criminal procedure safeguards.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.