16 November 2013
A search has been conducted by excise department & summons has been issued mentioning that I have reason to believe that the assessee is in possession of facts or/and documents and records which are material to the enquiry.
My Question is can assessee have right to ask the reason to believe of central excise officer which lead to search under central excise act? if yes pls provide section or any supporting.
20 November 2013
Excise officers are empowered under Rule 23 of central excise rules to search any conveyance carrying excisable goods in respect of which he has reason to believe that the goods are carried with the intention of evading duty.
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