https://www.taxtmi.com/caselaws?id=2599 In a prosecution for alleged excise duty evasion and clandestine removal of goods, the Court treated the raid material, seized voluminous records, and the applicant's lack of cooperation as supporting custodial interrogation. It found that the investigation rested on independent material, not merely on complaints made by the applicant against excise officers, and accepted that only part of the evasion had initially been detected. The Court also noted the statutory position that, although offences under the Act were ordinarily non-cognizable, sanction could issue where the competent authority was satisfied that material existed to prosecute and arrest. Anticipatory bail was therefore not granted at the first instance, and custodial interrogation was permitted with limited interim protection thereafter. en-us Fri, 10 Feb 2006 00:00:00 +0530 Wed, 16 Apr 2008 09:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2599 In a prosecution for alleged excise duty evasion and clandestine removal of goods, the Court treated the raid material, seized voluminous records, and the applicant's lack of cooperation as supporting custodial interrogation. It found that the investigation rested on independent material, not merely on complaints made by the applicant against excise officers, and accepted that only part of the evasion had initially been detected. The Court also noted the statutory position that, although offences under the Act were ordinarily non-cognizable, sanction could issue where the competent authority was satisfied that material existed to prosecute and arrest. Anticipatory bail was therefore not granted at the first instance, and custodial interrogation was permitted with limited interim protection thereafter. Case-Laws Central Excise Fri, 10 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2599