https://www.taxtmi.com/caselaws?id=201920 Sections 13, 18, 19, 20 and 21 of the Central Excise Act, 1944 were construed as a connected scheme conferring a substantive arrest power on a Central Excise Officer not below Inspector rank, subject to reason to believe that the person is liable to punishment and prior approval of the Commissioner. Section 18 was treated as governing only the manner of arrest and related safeguards under the CrPC, not as adding a warrant, FIR or prior complaint requirement. The settled distinction between revenue officers and police officers was applied, and the text was read to preserve effective enforcement against evasion. en-us Thu, 29 Oct 2009 00:00:00 +0530 Wed, 11 Dec 2013 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201920 Sections 13, 18, 19, 20 and 21 of the Central Excise Act, 1944 were construed as a connected scheme conferring a substantive arrest power on a Central Excise Officer not below Inspector rank, subject to reason to believe that the person is liable to punishment and prior approval of the Commissioner. Section 18 was treated as governing only the manner of arrest and related safeguards under the CrPC, not as adding a warrant, FIR or prior complaint requirement. The settled distinction between revenue officers and police officers was applied, and the text was read to preserve effective enforcement against evasion. Case-Laws Central Excise Thu, 29 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201920