https://www.taxtmi.com/caselaws?id=311553 The Rajasthan HC held that excise officers conducted an illegal search and seizure at petitioner's premises on October 19, 2005 without proper authorization under Section 82 of the Central Excise Act. The court found that documents were seized without a search warrant, contrary to statutory requirements. Despite officers threatening the firm's partner with arrest when he objected to the proceedings, no denial was recorded by respondents. The HC ruled the entire proceedings were vitiated due to non-compliance with Section 82 provisions and quashed the October 19, 2005 proceedings, allowing the petition. en-us Tue, 10 Oct 2017 00:00:00 +0530 Mon, 01 Jan 2024 21:21:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311553 The Rajasthan HC held that excise officers conducted an illegal search and seizure at petitioner's premises on October 19, 2005 without proper authorization under Section 82 of the Central Excise Act. The court found that documents were seized without a search warrant, contrary to statutory requirements. Despite officers threatening the firm's partner with arrest when he objected to the proceedings, no denial was recorded by respondents. The HC ruled the entire proceedings were vitiated due to non-compliance with Section 82 provisions and quashed the October 19, 2005 proceedings, allowing the petition. Case-Laws Service Tax Tue, 10 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311553