https://www.taxtmi.com/manuals?id=727 Authorised Central Excise officers may search premises or conveyances and seize excisable goods where duty evasion is suspected, with searches recorded in a Mahazar in the presence of two independent witnesses. Provisional release of seized goods is permitted on a B-8 bond with 25% security or surety, subject to adjudication and sample retention; failure to produce provisionally released goods may lead to bond enforcement. Gazetted officers can summon witnesses and documents, arrests require Commissioner approval and prompt magistrate production, and prosecutions may be launched against individuals and responsible corporate officers for offences under the Act. en-us Sun, 22 Jul 2012 11:54:00 +0530 Sun, 22 Jul 2012 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=727 Authorised Central Excise officers may search premises or conveyances and seize excisable goods where duty evasion is suspected, with searches recorded in a Mahazar in the presence of two independent witnesses. Provisional release of seized goods is permitted on a B-8 bond with 25% security or surety, subject to adjudication and sample retention; failure to produce provisionally released goods may lead to bond enforcement. Gazetted officers can summon witnesses and documents, arrests require Commissioner approval and prompt magistrate production, and prosecutions may be launched against individuals and responsible corporate officers for offences under the Act. Manuals Central Excise Sun, 22 Jul 2012 11:54:00 +0530 https://www.taxtmi.com/manuals?id=727