https://www.taxtmi.com/manuals?id=247 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. en-us Sat, 19 Jan 2008 23:16:00 +0530 Fri, 26 Sep 2008 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=247 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. Manuals Central Excise Sat, 19 Jan 2008 23:16:00 +0530 https://www.taxtmi.com/manuals?id=247