https://www.taxtmi.com/caselaws?id=300716 A Central Excise Officer under the Central Excises and Salt Act, 1944 is not a police officer for section 25 of the Indian Evidence Act, 1872 merely because the Act confers powers of arrest, search, or inquiry. The scheme of the Act was treated as directed to levy and collection of excise duty, with such powers being ancillary, and section 21 did not deem the officer to be an officer-in-charge of a police station or confer power to file a charge-sheet under section 173 of the Code of Criminal Procedure, 1898. A statement made to such an officer was therefore admissible, and section 24 did not exclude the confession. en-us Tue, 01 Mar 1966 00:00:00 +0530 Mon, 21 Feb 2022 14:14:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300716 A Central Excise Officer under the Central Excises and Salt Act, 1944 is not a police officer for section 25 of the Indian Evidence Act, 1872 merely because the Act confers powers of arrest, search, or inquiry. The scheme of the Act was treated as directed to levy and collection of excise duty, with such powers being ancillary, and section 21 did not deem the officer to be an officer-in-charge of a police station or confer power to file a charge-sheet under section 173 of the Code of Criminal Procedure, 1898. A statement made to such an officer was therefore admissible, and section 24 did not exclude the confession. Case-Laws Central Excise Tue, 01 Mar 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300716