https://www.taxtmi.com/caselaws?id=46613 The Central Excise Act does not confer an unrestricted power on excise authorities to arrest or proceed as though conducting a police investigation under the Code of Criminal Procedure. Its inquiry mechanism is distinct from criminal investigation, and coercive action must remain within statutory limits and be supported by a prima facie case established in accordance with law. Article 21 was treated as relevant where an imminent unlawful arrest is apprehended, so preventive protection may be sought against threatened deprivation of liberty. The broader challenge to quash proceedings or bar arrest was not accepted, but authorities were required to act strictly in accordance with law. en-us Mon, 02 Dec 2002 00:00:00 +0530 Thu, 22 Jul 2010 18:53:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46613 The Central Excise Act does not confer an unrestricted power on excise authorities to arrest or proceed as though conducting a police investigation under the Code of Criminal Procedure. Its inquiry mechanism is distinct from criminal investigation, and coercive action must remain within statutory limits and be supported by a prima facie case established in accordance with law. Article 21 was treated as relevant where an imminent unlawful arrest is apprehended, so preventive protection may be sought against threatened deprivation of liberty. The broader challenge to quash proceedings or bar arrest was not accepted, but authorities were required to act strictly in accordance with law. Case-Laws Central Excise Mon, 02 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46613