Behaviour of Central Excise officers during search/seizure operations - Regarding - Central Excise - 65/88-CX.6

Behaviour of Central Excise officers during search/seizure operations - Regarding Circular No. 65/88-CX.6 Dated 6-9-1988 [From F. No. 208/28/88-CX.6] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Behaviour of Central Excise officers during search/seizure operations - Regarding. Instances have come to the notice of the Board wherein Central Excise officers while carrying out investigations and searches have summoned persons for questioning at odd hours thereby inviting unnecessary criticism. This has also adversely effected image of the department. 2. As far as possible the recording of statements of persons where it is not possible to postpone the same should be completed immediately after search of the premises search. While recording statements etc., due courtesy should be extended. If any person is to be summoned he should ordinarily be summoned on a working day and during normal working hours. 3. This may be brought to the notice of the field formation for strict compliance.