https://www.taxtmi.com/caselaws?id=33895 Section 12 of the Central Excise Act was construed broadly as part of the machinery for levy and collection of duty, so the incorporation of Customs Act provisions relating to search was not ultra vires merely because search is also regulated under criminal procedure law. Reading the statute as a whole, the Court held that search was not foreign to the levy machinery and upheld the notification dated 4-5-1963. On segregation of liability and fuller cross-examination, the Court declined to intervene at the threshold because adjudication was still pending before the competent authority, leaving those matters open for consideration at the proper stage. en-us Wed, 26 Nov 2008 00:00:00 +0530 Sat, 20 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33895 Section 12 of the Central Excise Act was construed broadly as part of the machinery for levy and collection of duty, so the incorporation of Customs Act provisions relating to search was not ultra vires merely because search is also regulated under criminal procedure law. Reading the statute as a whole, the Court held that search was not foreign to the levy machinery and upheld the notification dated 4-5-1963. On segregation of liability and fuller cross-examination, the Court declined to intervene at the threshold because adjudication was still pending before the competent authority, leaving those matters open for consideration at the proper stage. Case-Laws Central Excise Wed, 26 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33895