The Central Excise Act, 1944
23G. Powers of Authority.—
*23G. Powers of Authority.—(1) The Authority shall, for the purpose of exercising its powers regarding discovery and inspection, enforcing the attendance of any person and examining him on oath, issuing commissions and compelling production of books of account and other records, have all the powers of a civil Court under the Code of Civil Procedure, 1908 (5 of 1908).
(2) The Authority shall be deemed to be a civil Court for the purpose of section 195, but not for the purposes of Chapter XXVI of the Code of Criminal Procedure 1973 (2 of 1974), and every proceeding before the Authority shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228, and for the purpose of section 196, of the Indian Penal Code (45 of 1860).
* Chapter IIIA (containing sections 23A to 23H) ins. by Act 27 of 1999, sec. 124 (w.e.f. 11-5-1999).