https://www.taxtmi.com/caselaws?id=4021 Arrest under the Central Excise Act was treated as unjustified where the alleged offences were non-cognizable and compoundable and the statutory summons-based enquiry had not first been used. The Court noted that arrest power is confined to offences under the Act and that preliminary enquiry should precede custody where the statutory mechanism is available. On product classification, the goods were examined through labels, wrappers and licence material, but the dispute between Chapter 33 cosmetic/toilet preparations and Chapter 30 Ayurvedic medicines was not finally resolved at the bail stage and required adjudication on evidence. Bail was therefore granted. en-us Fri, 16 Jun 2006 00:00:00 +0530 Thu, 15 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4021 Arrest under the Central Excise Act was treated as unjustified where the alleged offences were non-cognizable and compoundable and the statutory summons-based enquiry had not first been used. The Court noted that arrest power is confined to offences under the Act and that preliminary enquiry should precede custody where the statutory mechanism is available. On product classification, the goods were examined through labels, wrappers and licence material, but the dispute between Chapter 33 cosmetic/toilet preparations and Chapter 30 Ayurvedic medicines was not finally resolved at the bail stage and required adjudication on evidence. Bail was therefore granted. Case-Laws Central Excise Fri, 16 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4021