https://www.taxtmi.com/caselaws?id=793916 Arrest, detention and remand under the Central Excise Act were treated as illegal where the record showed no clear compliance with mandatory procedural safeguards. The Court noted an uncontroverted assertion that DIN had not been generated on departmental documents, vague and evasive reasons to believe, absence of the Commissioner's seal or signature on the grounds of arrest and reasons to believe, and no clear material showing that family members were informed. It also found the remand order to have been passed mechanically without due application of mind. The plea that these safeguards were merely directory was rejected, and the arrest, detention and remand were held unsustainable in law. en-us Tue, 23 Jun 2026 00:00:00 +0530 Fri, 26 Jun 2026 07:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793916 Arrest, detention and remand under the Central Excise Act were treated as illegal where the record showed no clear compliance with mandatory procedural safeguards. The Court noted an uncontroverted assertion that DIN had not been generated on departmental documents, vague and evasive reasons to believe, absence of the Commissioner's seal or signature on the grounds of arrest and reasons to believe, and no clear material showing that family members were informed. It also found the remand order to have been passed mechanically without due application of mind. The plea that these safeguards were merely directory was rejected, and the arrest, detention and remand were held unsustainable in law. Case-Laws Central Excise Tue, 23 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793916