https://www.taxtmi.com/caselaws?id=45070 Excise officers' factory visit was treated as scrutiny and verification of records, not a raid or seizure, because the material showed inspection under the rules, recording of statements and resumption of documents, with no search at the factory premises. The challenge to the show cause notice failed because Rule 201 was satisfied by specific information and documentary material indicating possible evasion and clandestine removal, so the notice was not shown to lack a reason to believe. The notification applying Customs Act provisions to excise matters was upheld as within the broad enabling power under Section 12. No exceptional ground for writ interference under Article 226 was made out. en-us Wed, 27 Jan 1999 00:00:00 +0530 Thu, 08 Jul 2010 11:43:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45070 Excise officers' factory visit was treated as scrutiny and verification of records, not a raid or seizure, because the material showed inspection under the rules, recording of statements and resumption of documents, with no search at the factory premises. The challenge to the show cause notice failed because Rule 201 was satisfied by specific information and documentary material indicating possible evasion and clandestine removal, so the notice was not shown to lack a reason to believe. The notification applying Customs Act provisions to excise matters was upheld as within the broad enabling power under Section 12. No exceptional ground for writ interference under Article 226 was made out. Case-Laws Central Excise Wed, 27 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45070